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WESEMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 121, Docket 27112.

298 F.2d 527 (1962)

Hans P. WESEMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 2, 1962.

Attorney(s) appearing for the Case

Louis Ogust, New York City, for petitioner.

Robert L. Waters, Department of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.

Before MEDINA, SMITH and HAYS, Circuit Judges.

PER CURIAM.

We affirm on the well reasoned opinion of Judge Train, reported at 35 T.C. 1164. While it is true that we are interpreting the definition of a "head of a household" as provided in Section 1(b) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 1(b) as a matter of federal law, we can only do this with relation to the state law applicable to matrimonial actions, here the law of the State of New York. See Commissioner...

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