Case ID: f2d_109/html/1020-03.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

Waldron K. POST, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 133.
    Circuit Court of Appeals, Second Circuit.
    Jan. 15, 1940.
    Waldron K. Post, of New York City (Julian S. Bush, of New York City, of counsel), for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.
    Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.
   PER CURIAM.

This case presents the same points as Regis H. Post v. Commissioner, 2 Cir., 109 F.2d 135, decided today. For the reasons given in that case, the decision of the Board of Tax Appeals will be affirmed.