Case ID: f2d_112/html/0167-02.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

Samuel CROWTHER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 15.
    Circuit Court of Appeals, Second Circuit.
    May 27, 1940.
    Charles D. Hamel, John Enrietto, and C. F. Rothenburg, all of Washington, D. C. (Hamel, Park & Saunders, of Washington, D. C, of counsel), for petitioner.
    James W. Morris, Asst. Atty. Gen., Sevvall Key and Howard P. Locke, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
   PER CURIAM.

Order affirmed on opinion of Hon. E. H. Van Fossan, of the Board of Tax Appeals.