Case Name: INVESTMENT TRUST OF MUTUAL INVESTMENT COMPANY, Empire Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-25
Citations: 71 F.2d 1009
Docket Number: No. 386
Parties: INVESTMENT TRUST OF MUTUAL INVESTMENT COMPANY, Empire Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1009–1009

Head Matter:
INVESTMENT TRUST OF MUTUAL INVESTMENT COMPANY, Empire Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 386.
Circuit Court of Appeals, Second Circuit.
June 25, 1934.
Lord, Day & Lord, of New York City, for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Hecht v. Malley, 265 U. S. .144, 44 S. Ct.. 462, 68 L. Ed. 949, and Ittleson v. Anderson, 67 F.(2d) 323 (C. C. A. 2).