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GRUNEBAUM v. C. I. R.

Nos. 68-71, Dockets 33171-33174.

420 F.2d 332 (1970)

Erich O. and Gabriele H. GRUNEBAUM, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Kurt H. and Anneliese GRUNEBAUM, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Mary Clark Rockefeller, Amicus Curiae.

United States Court of Appeals Second Circuit.

Decided January 5, 1970.

Attorney(s) appearing for the Case

Michael I. Smith, Walter Freedman, Freedman, Levy, Knoll & Simonds, Washington, D. C., for appellants.

David English Carmack, Jonathan S. Cohen, Lee A. Jackson, Attys., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., for Commissioner.

Whitney North Seymour, James P. Murtagh, Harold R. Handler, Simpson, Thacher & Bartlett, New York City, amici curiae.

Before WATERMAN, HAYS and FEINBERG, Circuit Judges.

WATERMAN, Circuit Judge:

The taxpayers in this case, two brothers and their wives, asserting that the Commissioner of Internal Revenue in determining deficiencies in their respective income taxes for the year 1961 wrongfully denied them a portion of the foreign tax credit provided for in Section 901 of the Internal Revenue Code of 1954, petition for a review of the opinion and decisions of the Tax Court sustaining the Commissioner. The facts pertinent to resolution...

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