Case Name: Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1948-04-23
Citations: 167 F.2d 633
Docket Number: No. 202, Docket 20797
Parties: Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 167
Pages: 633–633

Head Matter:
Rea E. WARNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 202, Docket 20797.
Circuit Court of Appeals, Second Circuit
April 23, 1948.
Theodore R. Kupferman, and Stanleigh P. Friedman, both of New York City (Stanleigh P. Friedman, of New York City, of counsel), for the petitioner.
S. Dee Hanson, of Washington, D.C., Theron LaMar Caudle, Asst. Atty. Gen. and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Rumsey v. Commissioner, 2 Cir., 82 F.2d 158, and Schmidlapp v. Commissioner, 2 Cir., 96 F. 2d 680.