KLEIN v. C. I. R.

No. 70, Docket 30358.

372 F.2d 261 (1966)

Daniel J. KLEIN and Hortense C. Klein, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided November 29, 1966.


Attorney(s) appearing for the Case

Robert E. Frisch, New York City (Robert P. Luciano, William P. Hurley, New York City, of counsel, Royall, Koegel & Rogers, New York City), for petitioners-appellants.

Howard M. Koff, Arlington, Va. (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and David O. Walker, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

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


PER CURIAM:

Appellant, Daniel J. Klein (Klein), has for some 30 years been in the business of furnishing exterminating and pest-control services under the name of Allied Exterminating Co. He services his customers on a periodic basis (weekly, monthly, or bi-monthly), and the "contracts" with customers are terminable at will.

Beginning in 1940, Klein chose to expand his business by "buying" the accounts of other exterminating...

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