GREENBERGER v. COMMISSIONER OF INTERNAL REVENUE

No. 9727.

177 F.2d 990 (1949)

GREENBERGER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

November 7, 1949.


Attorney(s) appearing for the Case

Llewellyn A. Luce, Washington, D. C., Wm. B. Berger, Lawrence S. Newmark, Chicago, Ill., I. Harvey Levinson, Chicago Ill., for petitioner.

Theron L. Caudle, Assistant Attorney General, Maurice P. Wolk, Assistant to the Assistant Atty. Gen., Ellis N. Slack, Robert N. Anderson, Edward J. P. Zimmerman, Special Assistants to the Attorney General, for respondent.

Before MAJOR, Chief Judge, and DUFFY and LINDLEY, Circuit Judges.


MAJOR, Chief Judge.

This petition is to review a decision and order of the Tax Court of the United States, rendered and entered June 4, 1948, sustaining the determination of the Commissioner of Internal Revenue that there were deficiencies in petitioner's income tax for the calendar year 1943, in the amount of $85,527.19, and for the calendar year 1944, in the amount of $100,547.32.

The sole question for decision is whether the petitioner was taxable under...

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