Case ID: f2d_114/html/1018-01.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

Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John P. CURRAN, Respondent.
    No. 3.
    Circuit Court of Appeals, Second Circuit.
    Oct. 21, 1940.
    F. E. Youngman, of Washington, D. C., for petitioner.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND,' Circuit Judges.
   PER CURIAM.

Order reversed on authority of Higgins v. Smith, 308 U.S. 473, 60 S.Ct. 355, 84 L.Ed. 406.