Case ID: f2d_121/html/0454-02.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

Frederick C. HAVEMEYER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    No. 271.
    Circuit Court of Appeals, Second Circuit.
    July 7, 1941.
    Aaron E. Koota, of New York City, for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Helvering v. Leonard, 310 U.S. 80, 60 S.Ct. 780, 84 L.Ed. 1087.