Muriel Dodge Neeman (Formerly Muriel Dodge) v. Commissioner of Internal Revenue

The Tax Court decision is affirmed on the opinion below, 26 T.C. 864. 1

1. Publisher's Pióte. For convenient reference the opinion of the Tax Court of the

United States is set out in this note.

Arundell, Judge: Respondent deter-

mined deficiencies in income tax of $5,-220.70, $4,291.25, $3,833.61, and $1,551.-43 for the calendar years 1945, 1946, 1947, and 1948, respectively.

The issues are (1) whether our decision in Muriel Dodge Neeman, 13 T.C. 397, affirmed per curiam 2 Cir., 200 F. 2d 560, certiorari denied 345 U.S. 956, 73 S.Ct. 938, 97 L.Ed. 1377, bars as a matter of law, by collateral…