WEIL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3, 4, Dockets 20328, 20329.

173 F.2d 805 (1949)

WEIL v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Second Circuit.

April 6, 1949.


Attorney(s) appearing for the Case

Benjamin Booth, of New York City (Alexander A. Mayper and David Lazarus, both of New York City, of counsel), for petitioners.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and I. Henry Kutz, Sp. Asst. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst. to the Atty. Gen., for respondent.

Before L. HAND, Chief Judge, and SWAN and CLARK, Circuit Judges.


SWAN, Circuit Judge.

These petitioners seek reversal of decisions determining deficiencies in their respective income taxes for the years 1939 and 1941. In the case of Benjamin J. Weil the deficiencies are $463.07 for 1939 and $3443.78 for 1941; in the case of his brother, L. Victor Weil, they are $2542.99 for 1939 and $3890.44 for 1941. Each case presents the same legal question, namely, whether payments actually received by the taxpayer in the years in suit should...

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