Shanley v. Commissioner of Internal Revenue

Full title: William C. SHANLEY, Jr., Mary Regis Shanley and Bernard M. Shanley, 2d, as…

Court: Circuit Court of Appeals, Second Circuit

Date published: Oct 15, 1928

28 F.2d 1018 (2d Cir. 1928)

Opinion

No. 4.

October 15, 1928.

Appeal from the Board of Tax Appeals.

Douglas, Armitage McCann, of New York City (Paul Armitage, Edward Holloway, and William C. Shanley, Jr., all of New York City, of counsel), for appellants.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and Morton P. Fisher, Sp. Asst. Attys. Gen., C.M. Charest, General Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

PER CURIAM.

Order of the Board of Tax Appeals affirmed, on the authority of Union Pacific R. Co. v. Bowers, etc. (C.C.A.) 24 F.2d 788, certiorari denied October 8, 1928.