Case ID: f2d_128/html/0742-03.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

R. SIMPSON & CO., Inc., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 147.
    Circuit Court of Appeals, Second Circuit.
    June 19, 1942.
    Gerald Donovan, of New York City, for petitioner.
    Joseph M. Jones, Spec. Asst, to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O’Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.