HAAS v. COMMISSIONER

Docket No. 56640.

18 T.C.M. 401 (1959)

T.C. Memo. 1959-86

Benjamin F. Haas and Addie R. Haas v. Commissioner.

United States Tax Court.

Filed April 30, 1959.


Attorney(s) appearing for the Case

Theodore Tannenwald, Jr., Esq., for the petitioners. Ellyne E. Strickland, Esq., and Emil Sebetic, Esq., for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

KERN, Judge:

This case is before us on remand from the Court of Appeals for the Second Circuit for further proceedings in accordance with the views expressed by the Court of Appeals in an opinion accompanying the mandate and reported in 248 F.2d 487.

Our Memorandum Findings of Fact and Opinion considered on appeal was filed herein on July 16, 1956.

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