Day v. Helvering

Full title: Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jul 7, 1941

121 F.2d 856 (2d Cir. 1941)

Opinion

No. 152.

July 7, 1941.

Appeal from an order of the Board of Tax Appeals assessing against the petitioner a deficiency in income tax for the year 1935.

Barnet D. Golden, of New York City (Geo. E.H. Goodner and Scott P. Crampton, both of Washington, D.C., of counsel) for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Order affirmed on the authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710, 713.