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IN RE SPERLING'S ESTATE

No. 104, Docket 28824.

341 F.2d 201 (1965)

In re ESTATE of Lillian Virginia SPERLING, Deceased. Warren Richard SPERLING, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 22, 1965.

Attorney(s) appearing for the Case

Morris Horowitz, New York City, for petitioner.

Marco S. Sonnenschein, Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Robert N. Anderson, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and SWAN and WATERMAN, Circuit Judges.

LUMBARD, Chief Judge:

The petitioner appeals from a Tax Court judgment which sustained the Commissioner's determination of income tax deficiencies for 1953 and 1954. The petitioner's decedent, Lillian Virginia Sperling, filed joint returns for those years with her late husband, Eugene Sperling, a dealer in precious metals. The petitioner contends that the Tax Court erred in disallowing credit for certain alleged purchases of metals and in computing the tax liability...

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