FOSTER v. UNITED STATES

No. 258, Docket 28533.

329 F.2d 717 (1964)

Thomas Browne FOSTER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided March 31, 1964.


Attorney(s) appearing for the Case

David Sachs, New York City (White & Case, New York City, on the brief), for plaintiff-appellant.

Robert Arum, Asst. U. S. Atty. (Robert M. Morgenthau, U. S. Atty. for the Southern District of New York, on the brief), for defendant-appellee.

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


MARSHALL, Circuit Judge:

In this suit for refund of income taxes paid for the years 1953 and 1954, taxpayer appeals from a judgment for the Government entered after trial without jury. It will be seen from an examination of Judge Levet's opinion below, 221 F.Supp. 291, that the principal issue on the trial was whether appellant's monthly drawing account, which he received while in Saudi Arabia as a partner in the firm of Emerson...

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