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TOWERS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 204-207, Dockets 24269-24272.

247 F.2d 233 (1957)

Samuel TOWERS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. And Three Related Cases.

United States Court of Appeals Second Circuit.

Decided August 2, 1957.

Attorney(s) appearing for the Case

Petition by Samuel Towers, Albert Towers, Albert Averbach and David M. Hayman to review decisions of the Tax Court of the United States determining in a consolidated proceeding, 24 T.C. 199, deficiencies in their respective income taxes for the years 1944 to 1947 inclusive.1 Affirmed except as to Hayman.2

Albert Averbach, Seneca Falls, N. Y., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and L. W. Post, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CLARK, Chief Judge, and SWAN and POPE, Circuit Judges.

SWAN, Circuit Judge.

This petition brings up for review a decision of the Tax Court in a consolidated proceeding originally involving income taxes of five taxpayers for the years 1944 to 1947.3 The case was heard by Judge Eugene Black, but due to his subsequent resignation from the Tax Court Judge Fisher wrote the opinion. Motions for rehearing, further hearing, and reconsideration were argued, and denied by him. The case was reviewed...

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