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BAKER v. C. I. R.

No. 635, Docket 81-4167.

677 F.2d 11 (1982)

Jack and Florence BAKER, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided March 30, 1982.

Attorney(s) appearing for the Case

James F. Miller, Washington, D. C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Jonathan Cohen, Attorneys, Tax Division, Dept. of Justice, Washington, D. C., of counsel), for appellant.

Benjamin Lewis, New York City (Lapatin, Lewis, Green, Kitzes & Blatteis, P. C., New York City), for appellees.

Before OAKES, NEWMAN and PIERCE, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue appeals a decision of the United States Tax Court, Arnold Raum, Judge, holding that taxpayer Jack Baker did not realize income as a result of interest-free loans from Sue Brett, Inc., a corporation owned wholly by taxpayer, his wife, and their children. Baker v. Commissioner, 75 T.C. 166 (1980). The Commissioner had issued a notice of deficiency determining that taxpayer...

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