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LAMBERT v. COMMISSIONER OF INTERNAL REVENUE

United States Court of Appeals, Second Circuit.
Oct 30, 1964
Judgment
Subsequent
References
CaseIQ
Case Information
CITATION CODES
citation codes
DOCKET NO.

Nos. 79-81, Dockets 28983-28985.

Advocates

Raymond F. Garrity, Washington, D.C. (Garrity, Ferguson Phillipps, Carl A. Phillipps, Washington, D.C., on brief), for

Edward B. Greensfelder, Jr., St. Louis, Mo. (Louis F. Oberdorfer,

, Lee A. Jackson

David O. Walter,

,

of Justice, Washington, D.C.), for

Edward Pesin, Newark, N.J., for S. Arthur Stern, filed a brief as amicus

JUDGES

Henry Jacob Friendly

Irving Robert Kaufman

Robert Palmer Anderson

ACTS

No Acts

See more information ... Less ...

PER CURIAM:

We affirm the judgment of the Tax Court on the opinion of Judge Fay. Although the Commissioner might well have taken a more lenient view on the facts here presented, it is plain that the petitioners did not comply with requirements on which the Commissioner was entitled to insist.

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