Case ID: f2d_111/html/0145-02.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

Henry W. TAFT and Julia W. S. Taft, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 234.
    Circuit Court of Appeals, Second Circuit.
    April 22, 1940.
    Cadwalader, Wickersham & Taft, of New York City (Henry W. Taft and Clarence Castimore, both of New York City, of counsel), for the petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., for the respondent.
    Before L. HAND, AUGUSTUS N. HAND and PATTERSON, Circuit Judges.
   PER CURIAM.

Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.