Case ID: f2d_102/html/0985-04.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

T. Harvey FERRIS and Elizabeth B. Ferris, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 258.
    Circuit Court of Appeals, Second Circuit.
    March 27, 1939.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
    H. T. Dorrance, of Utica, N. Y., and J. G. Korner, Jr., and George D. Brabson, both of Washington, D. C., for petitioners.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen. (D. H. Blair, of Washington, D. C., of counsel), for respondent.
   PER CURIAM.

Decision affirmed on authority of Eck-ert v. Burnet, 283 U.S. 140, 51 S.Ct. 373, 75 L.Ed. 911, and Jenkins v. Bitgood, 2 Cir., 101 F.2d 17.