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JACOB SINCOFF, INC. v. COMMISSIONER OF INTERNAL REV.

No. 126, Docket 22842.

209 F.2d 569 (1953)

JACOB SINCOFF, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided December 31, 1953.

Attorney(s) appearing for the Case

J. H. Landman, New York City (Nathan B. Kogan, New York City, of counsel), for petitioner.

H. Brian Holland, Ellis N. Slack, Robert N. Anderson and James Q. Riordan, Washington, D. C., for respondent.

Before CLARK, FRANK and HINCKS, Circuit Judges.

FRANK, Circuit Judge.

The facts are stated in the Findings and Opinion of the Tax Court, reported in 20 T.C. 288. With reference to the liability under § 102, I.R.C. 26 U.S. C.A. § 102, taxpayer had the burden of overcoming the effect not only of the Commissioner's determination but also the additional burden created by § 102 (c).1 On the basis of the Tax Court's findings, which are amply...

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