Warner v. Commissioner

Second Circuit Court of Appeals

Decided April 23, 1948.

Second Circuit Court of Appeals · decided 1948-04-23

2 counsel of record

Relies on Schmidlapp v. Commissioner · Rumsey v. Commissioner

Opinion by (per_curiam) · Decided 1948-04-23

¶1Theodore R. Kupferman, and Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the petitioner.

¶2S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Asst. Atty. Gen. and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

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

¶4PER CURIAM.

¶5Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F. 2d 680.