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S. BLECHMAN & SONS, INC. v. COMMISSIONER OF INT. REV.

No. 37, Docket 23471.

229 F.2d 925 (1956)

S. BLECHMAN & SONS, Inc., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided February 6, 1956.

Attorney(s) appearing for the Case

Robert M. Lipton, New York City, for petitioner-appellant.

H. Brian Holland, Asst. Atty. Gen. (Ellis N. Slack, A. F. Prescott, John J. Kelley, Jr., Sp. Assts. to Atty. Gen), for respondent-appellee.

Before MEDINA, HINCKS and WATERMAN, Circuit Judges.

PER CURIAM.

The sole issue on appeal is whether the Tax Court erred in finding that the disputed expenditure was for the purchase of securities, rather than the cancellation of an employment contract. The question is one of fact. Commissioner of Internal Revenue v. Heininger, 320 U.S. 467, 64 S.Ct. 249, 88 L.Ed. 171. Hence the decision of the Tax Court must be affirmed, unless clearly erroneous. Fed.Rules Civ.Proc. rule 52, 28 U.S.C...

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