Terbell v. Commissioner of Internal Revenue

Full title: Gladys G. TERBELL, Joseph B. Terbell, Jr., and Thomas G. Terbell, as…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 4, 1934

71 F.2d 1017 (2d Cir. 1934)

Opinion

No. 375.

June 4, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Breed, Abbott Morgan, of New York City (John B. Nash and Paul L. Peyton, both of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Affirmed on the authority of Bonwit, Teller Co. v. Commissioner (C.C.A.) 53 F.2d 381, 82 A.L.R. 325, Bedell v. Commissioner (C.C.A.) 30 F.2d 622, and Central Bank Block Ass'n v. Commissioner, 57 F.2d 5 (C.C.A. 5).