EHRLICH v. COMMISSIONER OF INTERNAL REVENUE

No. 4619.

198 F.2d 158 (1952)

EHRLICH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

July 14, 1952.


Attorney(s) appearing for the Case

Harry M. Ehrlich, Springfield, Mass. (J. Leo Dowd, Springfield, Mass., on brief), for petitioner.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Washington, D. C., Acting Asst. Atty. Gen., on brief), for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


HARTIGAN, Circuit Judge.

This is a petition for a review of the decision of the Tax Court of the United States rendered on August 28, 1951, determining a deficiency in income taxes for the year 1947 of $5,302.31. 10 T.C.M. ¶ 18,485 (M), ¶ 51,248 P-H TC Memo.

Jurisdiction of this Court is invoked under § 1141(a) of the Internal Revenue Code, as amended, 26 U.S.C. § 1141(a).

The question presented is where a taxpayer, who occupies...

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