SELIGMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 10836.

207 F.2d 489 (1953)

SELIGMANN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

October 19, 1953.


Attorney(s) appearing for the Case

Wilbur A. Giffen, Chicago, Ill., Kix Miller, Baar & Morris, Chicago, Ill., of counsel, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Joseph F. Goetten, Ellis N. Slack, Walter Akerman, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before MAJOR, Chief Judge, and FINNEGAN and LINDLEY, Circuit Judges.


MAJOR, Chief Judge.

This is a petition to review a decision of the Tax Court which sustained the action of the Commissioner of Internal Revenue in determining a deficiency in petitioner's personal income tax for the taxable year 1943. By reason of the provisions of the Current Tax Payment Act of 1943, the taxable year of 1942 is also involved, with a deficiency determined against petitioner upon the same basis as that employed for the year 1943. The Commissioner's...

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