Conyngham v. Commissioner

Third Circuit Court of Appeals

Decided Feb. 15, 1936.

Third Circuit Court of Appeals · decided 1936-02-15

2 counsel of record

Relies on United States Trust Co. of New York v. Anderson · Century Indemnity Co. v. Nelson · Rhodes v. Kurtz

Opinion by (per_curiam) · Decided 1936-02-15

¶1Bernhard Knollenberg, of New York City, for petitioner.

¶2Francis I. Howley, of Washington, D. G, for respondent.

¶3Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

¶4PER CURIAM.

¶5After hearing and due consideration of the case, this court reached the same conclusion as the Circuit Court of Appeals of the Second Circuit in Robinson v. Commissioner, 80 F.(2d) 1018, where another owner of the property here concerned was the taxpayer. In view of the fact that the taxpayer in that case was then seeking to have that court rehear and reverse its decision, we deferred deciding the present case. As the Supreme Court in United States Trust Co. v. Anderson, 290 U.S. 683, 54 S.Ct. 120, 78 L.Ed. 589, has denied a certiorari in United States Trust Company v. Anderson (C.C.A.) 65 F.(2d) 575, 89 A.L.R. ,994, and as the Robinson Case was in line' with the Anderson Case, we now affirm the action of the Tax Board in the present case.