77 F.2d 995
Docket No. 434.
Second Circuit Court of Appeals
Decided June 10, 1935.
Second Circuit Court of Appeals · decided 1935-06-10
Cited by 1 later decisions — most recently February 1955
1 federal appellate ·
2 counsel of record
Relies on Smith v. Commissioner of Internal Revenue
Good law ✅— No negative treatment on recordhow we know
Opinion by (per_curiam) · Decided 1935-06-10
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¶1Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for petitioner.
¶2Paul Armitage, of New York City, and Ellsworth C. Alvord, Floyd F. Toomcy, and Karl Riemer, all of Washington, D. C., for respondent.
¶3Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
¶5Affirmed on the authority of Smith v. Commissioner, 59 F.(2d) 56 (C. C. A. 1).