Samuel and Lillian Berger, Petitioners, v. Commissioner of Internal Revenue, Respondent

United States Court of Appeals Second Circuit. - 234 F.2d 959

Argued May 16, 1956.Decided June 29, 1956

Morris Horowitz, New York City, for petitioners.

Charles K. Rice, Asst. Atty. Gen. (Lee A. Jackson and Karl Schmeidler, Washington, D.C., Attorneys, Department of Justice), for respondent.

Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

1

Affirmed on the findings of fact and the opinion of the Tax Court, Docket No. 40175, reported at 13 T.C.M. 177.