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HEYMAN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 88, 89, Dockets 20943, 20944.

176 F.2d 389 (1949)

HEYMAN et al. v. COMMISSIONER OF INTERNAL REVENUE. HEYMAN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided August 2, 1949.

Attorney(s) appearing for the Case

Boyle, Feller, Stone & McGivern, New York City (Thomas F. Boyle, Charles S. Whitman, Jr., Henry C. Moses, Jr., New York City, of counsel), for petitioners.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, S. Dee Hanson, Sp. Assts. to the Atty. Gen., for respondent.

Before CHASE, CLARK and FRANK, Circuit Judges.

CHASE, Circuit Judge.

The Commissioner determined a deficiency in the income taxes of William Heyman and of his wife Lydia Vogel Heyman, who filed a joint return for 1938, and in the income taxes of Lydia Vogel Heyman computed on her return for 1939 and fraud penalties for each year were imposed. The returns were filed with the Collector of Internal Revenue for the Second District of New York and the issues here presented...

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