Demuth v. Commissioner

Second Circuit Court of Appeals

Decided Dec. 12, 1938.

Second Circuit Court of Appeals · decided 1938-12-12

2 counsel of record

Relies on Pierce v. Commissioner

Opinion by (per_curiam) · Decided 1938-12-12

¶1Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner.

¶2James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

¶3Before L. HAND, SWAN, and CHASE, Circuit Judges.

¶4PER CURIAM.

¶5This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

¶6L. HAND, Circuit Judge, dissents.