Helvering v. Knapp

Second Circuit Court of Appeals

Decided July 7, 1941.

Second Circuit Court of Appeals · decided 1941-07-07

2 counsel of record

Relies on Helvering v. Horst · Helvering v. Eubank · Knapp v. Commissioner

Opinion by (per_curiam) · Decided 1941-07-07

¶1Carolyn E. Agger, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., for petitioner.

¶2Farnsworth L. Jennings, of New York City (Kenneth H. Hannan and Albert J. Snook, both of New York City, of counsel), for respondent.

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

¶4PER CURIAM.

¶5Order, 40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. *455S. 122, 61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.