Post v. Commissioner

Second Circuit Court of Appeals

Decided Jan. 15, 1940.

Second Circuit Court of Appeals · decided 1940-01-15

2 counsel of record

Relies on Post v. Commissioner

Opinion by (per_curiam) · Decided 1940-01-15

¶1Waldron K. Post, of New York City (Julian S. Bush, of New York City, of counsel), for petitioner.

¶2Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.

¶3Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

¶4PER CURIAM.

¶5This case presents the same points as Regis H. Post v. Commissioner, 2 Cir., 109 F.2d 135, decided today. For the reasons given in that case, the decision of the Board of Tax Appeals will be affirmed.