LENTIN v. COMMISSIONER OF INTERNAL REVENUE

No. 11713.

237 F.2d 5 (1956)

Julian LENTIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 10, 1956.


Attorney(s) appearing for the Case

Henry H. Koven, Howard R. Koven, Charles N. Salzman, and Paul Homer, Chicago, Ill., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Attorney, Tax Division, U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, I. Henry Kutz, Helen A. Buckley, Attorneys, Department of Justice, Washington, D. C., for respondent.

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


LINDLEY, Circuit Judge.

In Lentin v. Commissioner, 7 Cir., 226 F.2d 695, on October 14, 1955, we affirmed the decision of the Tax Court upholding the Commissioner's determination of a deficiency in income tax against the taxpayer. On January 9, 1956, the Supreme Court denied a petition for a writ of certiorari. Nine days later the mandate from this court was filed with the Tax Court. On January 23rd following, the taxpayer filed in...

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