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NASSAU LENS CO. v. C. I. R.

No. 309, Docket 26946.

308 F.2d 39 (1962)

NASSAU LENS CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry PILDES and Sarah Pildes, Respondents.

United States Court of Appeals Second Circuit.

Decided September 17, 1962.

Attorney(s) appearing for the Case

Bernard Jaffe, New York City (Axelrod & Jaffe) New York City, on the brief (Raymond Rubin, New York City, of counsel), for petitioner, Nassau Lens Co., Inc. and respondents, Harry Pildes and Sarah Pildes.

Harvey G. Schneider, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attys., Department of Justice, Washington, D. C., on the brief), for the Commissioner.

Before LUMBARD, Chief Judge, and SMITH and MARSHALL, Circuit Judges.

MARSHALL, Circuit Judge.

Both the Commissioner and the corporate taxpayer (Nassau) have petitioned for review of a Tax Court decision holding that a deficiency asserted against the corporation was properly determined.1 35 T.C. 268 (1960).

In reaching its determination, the Tax Court made findings of fact. It found that Harry Pildes and his wife, Sarah Pildes, are residents of Brooklyn, New York....

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