C. LUDWIG BAUMANN & CO. v. MARCELLE

No. 167, Docket 22545.

203 F.2d 459 (1953)

C. LUDWIG BAUMANN & CO. v. MARCELLE, Collector of Internal Revenue et al.

United States Court of Appeals Second Circuit.

Decided April 7, 1953.


Attorney(s) appearing for the Case

Greenbaum, Wolff & Ernst, New York City (Edward S. Greenbaum, Maurice C. Greenbaum and Charles E. Heming, New York City, of counsel), for plaintiff-appellant.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Melva M. Graney, Special Assts. to the Atty. Gen., and Frank J. Parker, U. S. Atty., Brooklyn, N. Y., for defendants-appellees.

Before SWAN, Chief Judge, and L. HAND and AUGUSTUS N. HAND, Circuit Judges.


SWAN, Chief Judge.

This is an action brought against a collector of internal revenue and the United States to recover some $64,000, plus interest, paid as a deficiency in income tax resulting from the disallowance of a deduction taken in the plaintiff's tax return for 1942. The case was tried to the court without a jury upon stipulated facts. In an opinion reported in 105 F.Supp. 780, the trial court dismissed the complaint. The...

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