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McCABE v. C. I. R.

No. 646, Docket 81-4175.

688 F.2d 102 (1982)

Dennis McCABE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 14, 1982.

As Amended July 22, 1982.

Certiorari Denied October 12, 1982.

Attorney(s) appearing for the Case

Paul Brenner, New York City (Richard Hartman, Jeffrey S. Wasserman, Law Office of Richard Hartman, New York City, on the brief), for petitioner-appellant.

Steven I. Frahm, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup, Chief, Appellate Section, Tax. Div., Dept. of Justice, Washington, D.C., Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before MESKILL and CARDAMONE, Circuit Judges, and HOLDEN, District Judge.

Certiorari Denied October 12, 1982. See 103 S.Ct. 208.

CARDAMONE, Circuit Judge:

The appellant, Dennis McCabe, a police officer employed by the City of New York, was required to carry his service revolver at all times while in the City. To reach his place of employment the most direct route from his home in Suffern, New York is through the State of New Jersey. New Jersey will allow an officer such as petitioner to carry a weapon only by permit. Stating that...

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