Case ID: f2d_125/html/1013-01.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

Sinclair Howard ARMSTRONG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 59.
    Circuit Court of Appeals, Second Circuit.
    Feb. 14, 1942.
    Wilton H. Wallace, of Washington, D. C., for petitioner.
    Joseph M. Jones, of Washington, D. C., for respondent.
    Before L. HAND, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Order affirmed upon the authority of Helvering v. Reynolds, 313 U.S. 428, 61 S.Ct. 971, 85 L.Ed. 1438, 134 A.L.R. 1155, and Commissioner v. Marshall, 2 Cir., 125 F.2d 943.