TEITELBAUM v. C. I. R.

No. 13150.

294 F.2d 541 (1961)

Abraham TEITELBAUM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied October 3, 1961.


Attorney(s) appearing for the Case

Abraham Teitelbaum, Beverly Hills, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Michael F. Smith, Lee A. Jackson, I. Henry Kutz, Norman H. Wolfe, Attorneys, Department of Justice, Washington, D.C., for respondent.

Before HASTINGS, Chief Judge, and MAJOR and KNOCH, Circuit Judges.


KNOCH, Circuit Judge.

Petitioner, Abraham Teitelbaum, seeks review of decision by the Tax Court which reversed in part and affirmed in part determinations made by the Commissioner of Internal Revenue, respondent herein.

On behalf of himself and his partner, (his first wife, Esther Melnick Teitelbaum) the petitioner paid a jeopardy assessment in excess of $340,000 including taxes, interest, penalties and costs, for...

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