Helvering v. Palmer

Full title: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v…

Court: Circuit Court of Appeals, Second Circuit

Date published: Nov 18, 1940

115 F.2d 368 (2d Cir. 1940)

Opinion

No. 76.

November 18, 1940.

Appeal from an order of the Board of Tax Appeals expunging a deficiency in income tax for the year 1932.

Affirming 40 B.T.A. 1002.

L.W. Post, Sp. Asst. to Atty. Gen., for petitioner.

Roswell L. Gilpatric, of New York City, for respondent.

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

PER CURIAM.

Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.