1. Home
  2. Browse Decisions
  3. F.2d
  4. 262 F.2d
  5. 262 F.2d 887 (1959)
 

HEIM v. FITZPATRICK

No. 65, Docket 24740.

262 F.2d 887 (1959)

Lewis R. HEIM, Plaintiff-Appellant, v. John J. FITZPATRICK, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 26, 1959.

Attorney(s) appearing for the Case

Rollin Browne, New York City, for appellant, Hugh Satterlee, Philo C. Calhoun, Bridgeport, Conn., and Cecil Browne, New York City, of counsel.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Morton K. Rothschild, Attorneys, Dept. of Justice, Washington, D. C., Harry W. Hultgren, Jr., Acting U. S. Atty., and W. Paul Flynn, Asst. U. S. Atty., New Haven, Conn., for appellee.

Before SWAN and MOORE, Circuit Judges, and KAUFMAN, District Judge.

SWAN, Circuit Judge.

This litigation involves income taxes of Lewis R. Heim, for the years 1943 through 1946. On audit of the taxpayer's returns, the Commissioner of Internal Revenue determined that his taxable income in each of said years should be increased by adding thereto patent royalty payments received by his wife, his son and his daughter. The resulting deficiencies were paid under protest to defendant Fitzpatrick, Collector of Internal Revenue for the District...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases