Case ID: f2d_64/html/1018-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 331.
    Circuit Court of Appeals, Second Circuit
    April 3, 1933.
    Robert Ash, of Washington, D. C. (Nottingham, Clymer, Smith & Paltz, of Syracuse, N. Y., of counsel), for petitioner.
    Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Camduff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Dalton v. Bowers (C. C. A.) 56 F.(2d) 16, affirmed 287 U. S. 404, 53 S. Ct. 205, 77 L. Ed.