Case ID: f2d_124/html/0399-02.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

Jessie H. LEONARD, Plaintiff-Appellant, v. James J. HOEY, Individually and as United States Collector of Internal Revenue for the Second District of New York, Defendant-Appellee.
    No. 30.
    Circuit Court of Appeals, Second Circuit.
    Nov. 10, 1941.
    Frank J. Sypher, of New York City, and William E. Davis, of Washington, D. C. (Ewing R. Philbin, of New York City, of counsel), for appellant.
    Mathias F. Correa, U. S. Atty., of New York City (David McKibbin, 3d, of New York City, of counsel), for appellee.
    Before SWAN, CHASE, and FRANK, Circuit Judges.
   PER CURIAM.

Judgment affirmed on the authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788; see also Commissioner v. Barbour, 2 Cir., 122 F.2d 165; Commissioner v. Woolley, 2 Cir., 122 F.2d 167; Helvering v. Elias, 2 Cir., 122 F.2d 171.