Case Name: Frederick C. HAVEMEYER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-07-07
Citations: 121 F.2d 454
Docket Number: No. 271
Parties: Frederick C. HAVEMEYER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 454–454

Head Matter:
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.

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