BONNEY v. COMMISSIONER OF INTERNAL REVENUE

No. 208, Docket 24273.

247 F.2d 237 (1957)

Theodore C. BONNEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided August 2, 1957.


Attorney(s) appearing for the Case

Victor G. Mount, Seneca Falls, N. Y., for petitioner, John J. Nicit, Waterloo, N. Y., of counsel.

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.

In the Tax Court, Bonney's petition was consolidated for hearing with the petitions of four other taxpayers and all five cases were disposed of in one opinion reported in 24 T.C. 199. The appeals of the taxpayers other than Bonney have been decided in an opinion. Towers v. Commissioner of Internal Revenue, 2 Cir., 247 F.2d 233, handed down herewith.

Bonney's appeal asserts...

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