Case Name: Waldron K. POST, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-01-15
Citations: 109 F.2d 1020
Docket Number: No. 133
Parties: Waldron K. POST, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 109
Pages: 1020–1020

Head Matter:
Waldron K. POST, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 133.
Circuit Court of Appeals, Second Circuit.
Jan. 15, 1940.
Waldron K. Post, of New York City (Julian S. Bush, of New York City, of counsel), for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
This case presents the same points as Regis H. Post v. Commissioner, 2 Cir., 109 F.2d 135, decided today. For the reasons given in that case, the decision of the Board of Tax Appeals will be affirmed.