Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. S. E. & M. E. BERNHEIMER CO., Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-07-07
Citations: 121 F.2d 454
Docket Number: No. 240
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. S. E. & M. E. BERNHEIMER CO., Respondent.
Judges: Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 454–454

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. S. E. & M. E. BERNHEIMER CO., Respondent.
No. 240.
Circuit Court of Appeals, Second Circuit.
July 7, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for petitioner.
Wilbur H. Friedman and Proskauer, Rose & Paslcus, all of New York City (Alfred Appel and Albert L. Solodar, both of New York City, of counsel), for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.