Case Name: Walter M. HORT, Petitioner, v. Guy T. HELVERING, Com'r of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-05-27
Citations: 112 F.2d 167
Docket Number: No. 299
Parties: Walter M. HORT, Petitioner, v. Guy T. HELVERING, Com’r of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 112
Pages: 167–167

Head Matter:
Walter M. HORT, Petitioner, v. Guy T. HELVERING, Com’r of Internal Revenue, Respondent.
No. 299.
Circuit Gourt of Appeals, Second Circuit.
May 27, 1940.
Edwin Hort, of New York City, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Morton K. Rothschild, of Washington, D. C., Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Warren Service Corp. v. Helvering, 2 Cir., 110 F.2d 723.