Case Name: James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1933-04-03
Citations: 64 F.2d 1018
Docket Number: No. 331
Parties: James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 64
Pages: 1018–1018

Head Matter:
James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 331.
Circuit Court of Appeals, Second Circuit
April 3, 1933.
Robert Ash, of Washington, D. C. (Nottingham, Clymer, Smith & Paltz, of Syracuse, N. Y., of counsel), for petitioner.
Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Camduff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
Before MANTON, L. HAND, and SWAN, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Dalton v. Bowers (C. C. A.) 56 F.(2d) 16, affirmed 287 U. S. 404, 53 S. Ct. 205, 77 L. Ed.