Case ID: f2d_128/html/0740-02.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

Kerwin H. FULTON, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 81.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    Fred R. Angevine, of New York City, for petitioner.
    Ellis. N. Slack, of Washington, D. C., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed, on the first ground stated in the opinion of Tyson, Member, 41 B. T. A. 1037.