1. Home
  2. Browse Decisions
  3. F.2d
  4. 295 F.2d
  5. 295 F.2d 816 (1961)
 

BOWEN v. COMMISSIONER OF INTERNAL REVENUE

No. 12, Docket 26607.

295 F.2d 816 (1961)

Evelyn W. BOWEN, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided November 20, 1961.

Attorney(s) appearing for the Case

Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim, petitions for review of a decision of the Tax Court of the United States sustaining the determination of the Commissioner of Internal Revenue of deficiencies in the estate's income tax for the year 1951 and holding certain payments made pursuant to a judgment of the Monmouth County Court of New Jersey to be income, taxable to the estate.

Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.

PER CURIAM.

Affirmed on the opinion of Judge Arundell, 34 T.C. 222

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