The document is a court case from 1952 where the Commissioner of Internal Revenue petitioned the Second Circuit court to review a Tax Court decision involving a $1,641.06 deficiency in income taxes for 1946 by J. Henry DeBoer and Martha DeBoer. The three-judge panel of the Second Circuit affirmed the Tax Court's decision without opinion, relying entirely on the Tax Court's own written opinion from the lower court.
The document is a court case from 1952 where the Commissioner of Internal Revenue petitioned the Second Circuit court to review a Tax Court decision involving a $1,641.06 deficiency in income taxes for 1946 by J. Henry DeBoer and Martha DeBoer. The three-judge panel of the Second Circuit affirmed the Tax Court's decision without opinion, relying entirely on the Tax Court's own written opinion from the lower court.
The document is a court case from 1952 where the Commissioner of Internal Revenue petitioned the Second Circuit court to review a Tax Court decision involving a $1,641.06 deficiency in income taxes for 1946 by J. Henry DeBoer and Martha DeBoer. The three-judge panel of the Second Circuit affirmed the Tax Court's decision without opinion, relying entirely on the Tax Court's own written opinion from the lower court.
v. J. Henry DE BOER and Martha DeBoer, Respondents. No. 183. Docket 22178.
United States Court of Appeals Second Circuit.
Argued February 14, 1952. Decided February 27, 1952.
Petition to review a decision of the Tax Court of the United States
involving a deficiency asserted by the Commissioner of $1,641.06 in income taxes for the year 1946. Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner and Carolyn R. Just, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner. David Boyd Chase, New York City, for J. Henry DeBoer and Martha DeBoer, respondents. Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges. PER CURIAM.
Affirmed on opinion of the Tax Court, 16 T.C. 662.
United States of America Ex Rel. Anfield Bowers v. Edward M. Fay, Warden, Green Haven Prison and People of The State of New York, 266 F.2d 824, 2d Cir. (1959)
United States of America Ex Rel. William C. MacLaren v. Wilfred L. Denno, Warden, Sing Sing Prison, and The People of The State of New York, 272 F.2d 191, 2d Cir. (1959)
Herman J. Jones, As Administrator of The Estate of Lawrence P. Jones, Deceased Herman J. Jones and Genevieve Jones v. United States, 421 F.2d 835, 2d Cir. (1970)