Alice L. HEATH, Petitioner-on-Review,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-on-Review.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued March 5 and 6, 1959.
Decided April 16, 1959.
Attorney(s) appearing for the Case
Watson Washburn, New York City (Washburn & Gray, New York City, on the brief), for petitioner-on-review.
Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-on-review.
Before MEDINA and HINCKS, Circuit Judges, and MATHES, District Judge.
United States Court of Appeals Second Circuit.
PER CURIAM.
We affirm on the findings of fact and opinion of Judge Atkins, 30 T.C. 339. The principles formulated by us in Newton v. Pedrick, 2 Cir., 1954, 212 F.2d 357, were the result of careful study and we see no occasion to modify them. Indeed, they were a development of a trend foreshadowed in Lerner v. Commissioner, 2 Cir., 1952, 195 F.2d 296. Nor are these views...
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