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UNITED STATES v. DRESCHER

No. III, Docket 21427.

179 F.2d 863 (1950)

UNITED STATES v. DRESCHER.

United States Court of Appeals Second Circuit.

Decided February 16, 1950.

Attorney(s) appearing for the Case

Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott and Hilbert P. Zarky, Special Assistants to the Attorney General, George L. Grobe, United States Attorney, Buffalo, N. Y., and Austin J. Donovan, Assistant United States Attorney, Rochester, N. Y., for appellant.

Nixon, Hargrave, Middleton & Devans, Rochester, N. Y., Attorneys for appellee; T. Carl Nixon, Rochester, N. Y., Hugh Satterlee, New York City, and Scott Stewart, Jr., Rochester, N. Y., of counsel.

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

SWAN, Circuit Judge.

This appeal brings up for review an action against the United States to recover additional income taxes for the years 1939 and 1940 which the plaintiff asserts were illegally assessed and collected. He was an officer and director of Bausch & Lomb Optical Company, and in each of the taxable years the Company purchased from an insurance company at a cost of $5,000 a single premium annuity contract naming him as the annuitant. The taxes in dispute...

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