Case ID: f2d_111/html/0144-02.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

Chester GAINES and Theresa Gaines, Petitioners, v. GUY T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 247.
    Circuit Court of Appeals, Second Circuit.
    April 22, 1940.
    Frank E. Karelsen, Jr., of New York City (Karelsen & Karelsen and Frederick Baum, all of New York City, of counsel), for petitioners.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for 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.