Case Name: Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1938-12-12
Citations: 100 F.2d 1012
Docket Number: No. 61
Parties: Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 100
Pages: 1012–1012

Head Matter:
Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 61.
Circuit Court of Appeals, Second Circuit.
Dec. 12, 1938.
Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.
L. HAND, Circuit Judge, dissents.