EGER v. C. I. R.

No. 299, Docket 31260.

393 F.2d 243 (1968)

Sofie EGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 16, 1968.


Attorney(s) appearing for the Case

Benjamin Tannenbaum, New York City, for petitioner.

Robert J. Campbell, Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Dept. of Justice, on the brief), for respondent.

Before FRIENDLY and SMITH, Circuit Judges, and GIGNOUX, District Judge.


J. JOSEPH SMITH, Circuit Judge:

This is a petition to review, pursuant to section 7482 of the Internal Revenue Code of 1954, a decision of the Tax Court, Theodore Tannenwald, Jr., Judge, T.C. Memo. 1966-192, assessing income tax liabilities against the petitioner** for the years 1958, 1959 and 1960. The Tax Court held that the taxpayer was not entitled in...

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