Hans P. Wesemann v. Commissioner of Internal Revenue

298 F.2d 527

62-1 USTC P 9254

Hans P. WESEMANN, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 121, Docket 27112.

United States Court of Appeals Second Circuit.

Argued Jan. 17, 1962.

Decided Feb. 2, 1962.

Louis Ogust, New York City, for petitioner.

Robert L. Waters, Department of Justice, Washington, D.C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Department of Justice, Washington, D.C., on the brief), for respondent.

Before MEDINA, SMITH and HAYS, Circuit Judges.

1

We affirm on the well reasoned opinion of Judge Train, reported at 35 T.C. 1164.…