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STRAUSS v. COMMISSIONER OF INTERNAL REVENUE

No. 226, Docket 20866.

168 F.2d 441 (1948)

STRAUSS v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. STRAUSS.

Circuit Court of Appeals, Second Circuit.

June 4, 1948.

Attorney(s) appearing for the Case

Cravath, Swaine & Moore, of New York City (Roswell Magill, Donald C. Swatland, George G. Tyler, and Leonard E. Kust, all of New York City, of counsel), for petitioner-respondent, Lewis L. Strauss.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Helen Goodner, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue, respondent.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

CHASE, Circuit Judge.

These two petitions, which were consolidated for hearing, raise questions as to the taxpayer's liability for income taxes for the calendar years 1938 and 1939. Each party prevailed upon one issue in the Tax Court and each filed a petition to review the decision adverse to him. As the issues are independent of each other they will be considered separately herein.

The Kodachrome Issue.

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