Beck v. Commissioner of Internal Revenue, 150
| Decision Date | 03 March 1952 |
| Docket Number | Docket 22072.,No. 150,150 |
| Citation | 194 F.2d 537 |
| Parties | Marion A. Burt BECK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Second Circuit |
Perkins, Malone & Washburn, New York City, Watson Washburn, New York City, of counsel, for petitioner, Marion A. Burt Beck.
Mason B. Leming, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen., Melva M. Graney, Sp. Asst. to Atty. Gen., for respondent, Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
Affirmed on opinion of the Tax Court, 15 T.C. 642.
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Hoopengarner v. Comm'r of Internal Revenue
... 80 T.C. 538 HERSCHEL H. HOOPENGARNER and ROBERTA S. HOOPENGARNER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT Docket No. 14462-79. United States Tax Court Filed March 21, 1983 ... 272 F.2d 694 (5th Cir. 1959); Frank v. Commissioner , 20 T.C. 511, 514 (1953); Beck v. Commissioner , 15 T.C. 642, 670 (1950), affd. 194 F.2d 537 (2d Cir. 1952); Weinstein v. United ... ...
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Fryer v. Commissioner
... ... return for the calendar year 1969 with the district director of Internal Revenue, Buffalo, New York ... Issues 1-3 ... Cuba, New York, to Buffalo, a round-trip distance of approximately 150 miles. As a condition of his employment, petitioner was required to carry ... 33 TCM (CCH) 409 19,702, 20 T.C. 511, 514 (1953); Marion A. Burt Beck Dec. 17,933, 15 T.C. 642, 670 (1950), affirmed per curiam 52-1 USTC ¶ ... ...
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Reed v. Comm'r of Internal Revenue
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Kasey v. Comm'r of Internal Revenue , Docket No. 3087-67.
...establish an interest in property constitute a nondeductible personal expense. Marion A. Burt Beck, 15 T.C. 642(1950), affirmed per curiam 194 F.2d 537 (C.A. 2, 1952), certiorari denied 344 U.S. 821(1952). The specific action in the 1964 case, described above, appears on its face to have be......
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