ADDA v. COMMISSIONER OF INTERNAL REVENUE

No. 5796.

171 F.2d 457 (1948)

ADDA v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

December 3, 1948.


Attorney(s) appearing for the Case

Rollin Browne and Mitchell B. Carroll, both of New York City, for petitioner.

Irving I. Axelrad, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


PER CURIAM.

This is a petition by a non-resident alien to review a decision of the Tax Court. Petitioner is a national of Egypt, who in the year 1941 was residing in France. He had a brother who at that time was residing in the United States and who traded for petitioner's benefit on commodity exchanges in the United States in cotton, wool, grains, silk, hides and copper. This trading was authorized by petitioner who vested full discretion in his brother with regard...

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