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WHITE v. FITZPATRICK

No. 66, Docket 22068.

193 F.2d 398 (1951)

WHITE v. FITZPATRICK, Collector of Internal Revenue.

United States Court of Appeals, Second Circuit.

Decided December 10, 1951.

Attorney(s) appearing for the Case

Robert A. Schulman, Washington, D. C. (John A. Danaher, Shepherd, Murtha & Merritt, Hartford, Conn. and Wenchel, Tannenbaum & Nunan, Washington, D. C., on the brief), for plaintiff-appellant.

Leland T. Atherton, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Adrian W. Maher, U. S. Atty., of New Haven, Conn., and Edward J. Lonergan, Asst. U. S. Atty., of Hartford, Conn., on the brief), for defendant-appellee.

Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

Involved in this appeal is the recurring problem of tax savings claimed as a consequence of a transfer of property from husband to wife with resulting lease or license back. Here neither the Commissioner of Internal Revenue nor the district court has accepted the taxpayer's view of the transactions; and he now appeals from the judgment against him in his action for a refund of the deficiency assessed against him by the Commissioner upon his income...

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