Commissioner v. Marshall

Second Circuit Court of Appeals

Decided June 28, 1937.

Second Circuit Court of Appeals · decided 1937-06-28

2 counsel of record

Relies on Bullard v. Commissioner of Internal Revenue · Welch v. Hassett

Opinion by (per_curiam) · Decided 1937-06-28

¶1James W. Morris, Asst. Atty. Gen., and Sewall .Key, J. Louis Monarch, and John G. Remey, Sp. Assts. to the Atty. Gen., for petitioner.

¶2James L. Banks, Jr., of New York City, for respondent.

¶3Before MANTON, SWAN, and CHASE, Circuit Judges.

¶4 *1011PER CURIAM.

¶5Decision affirmed on the authority of Welch v. Hassett, 90 F.(2d) 833, decided June 1, 1937 (C.C.A.1), and Bullard v. Commissioner, 90 F.(2d) 144, decided May 25, 1937 (C.C.A.7).