Carr v. Van Anda'S Estate, Deceased, Paul Van Anda, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent., 192 F.2d 391 (2nd Cir. 1951)

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Paul Van Anda, New York City, for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Fred E. Youngman, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

Affirmed on opinion below, 12 T.C. 1158.

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