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  • Alice L. Heath, Petitioner-On-Review v. Commissioner of Internal Revenue, Respondent-On-Review, 265 F.2d 662, 2d Cir. (1959)

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    This document is a court case from 1959 regarding a tax issue from 1943-1945. The Second Circuit Court of Appeals affirmed the decision of the Tax Court. The principles from an earlier 1954 Second Circuit case were found to still apply to this case. No new evidence was found that would modify the earlier precedents set. The court affirmed the findings of fact and opinion issued by the lower Tax Court.

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    Filed: 1959-04-16 Precedential Status: Precedential Citations: 265 F.2d 662 Docket: 25414_1

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    This document is a court case from 1959 regarding a tax issue from 1943-1945. The Second Circuit Court of Appeals affirmed the decision of the Tax Court. The principles from an earlier 1954 Second Circuit case were found to still apply to this case. No new evidence was found that would modify the earlier precedents set. The court affirmed the findings of fact and opinion issued by the lower Tax Court.

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    Alice L. Heath, Petitioner-On-Review v. Commissioner of Internal Revenue, Respondent-On-Review, 265 F.2d 662, 2d Cir. (1959)

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    This document is a court case from 1959 regarding a tax issue from 1943-1945. The Second Circuit Court of Appeals affirmed the decision of the Tax Court. The principles from an earlier 1954 Second Circuit case were found to still apply to this case. No new evidence was found that would modify the earlier precedents set. The court affirmed the findings of fact and opinion issued by the lower Tax Court.

    Copyright:

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    of 2

    265 F.

    2d 662
    59-1 USTC P 9410

    Alice L. HEATH, Petitioner-on-Review,


    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondenton-Review.
    No. 236, Docket 25414.

    United States Court of Appeals Second Circuit.


    Argued March 5 and 6, 1959.
    Decided April 16, 1959.

    Watson Washburn, New York City (Washburn & Gray, New York City,
    on the brief), for petitioner-on-review.
    Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D.C. (Charles
    K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson,
    Attys., Dept. of Justice, Washington, D.C., on the brief), for respondenton-review.
    Before MEDINA and HINCKS, Circuit Judgrs, and MATHES, District
    Judges, and MATHES, District
    PER CURIAM.

    We affirm on the findings of fact and opinion of Judge Atkins, 30 T.C. 339.
    The principles formulated by us in Newton v. Pedrick, 2 Cir., 1954, 212 F.2d
    357, were the result of careful study and we see no occasion to modify them.
    Indeed, they were a development of a trend foreshadowed in Lerner v.
    Commissioner, 2 Cir., 1952, 195 F.2d 296. Nor are these views in any way
    altered by what appellant urges upon us as new matter, including the testimony
    of appellant in this proceeding, Treasury Regulations 111 (29.22(k)-1),
    promulgated under the Internal Revenue Code of 1939 and in force in 1943,
    1944 and 1945, and later republished, and certain excerpts from the Senate and
    House Committee Reports on the 1954 Code (H.Rep. No. 1337, 83rd Cong.2d
    Sess., p. 9; Sen.Rep. No. 1622, 83rd Cong., 2d Sess., p. 10).

    Affirmed.

    3---------------

    1 United States District Judge for the Southern District of California, sitting by
    designation.

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