Frazer v. Commissioner of Internal Revenue

157 F.2d 282 (1946)

FRAZER

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 10172.

Circuit Court of Appeals, Sixth Circuit.

September 9, 1946.

Writ of Certiorari Denied January 13, 1947.

I. Newton Brozan and Aaron Holman, both of New York City, for petitioner.

Paul F. Mickey, of Washington, D. C. (Sewall Key, Helen R. Carloss, and Paul F. Mickey, all of Washington, D. C., on the brief), for respondent.

Before HICKS, MARTIN, and MILLER, Circuit Judges.

Writ of Certiorari Denied January 13, 1947. See 67 S.Ct. 502.

HICKS, Circuit Judge.

Petition of Joseph W. Frazer to review a decision of the Tax Court assessing…