Case Name: Howard O. WOOD, Jr., and Caryl H. Wood, Appellants, v. Almon G. RASQUIN, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1938-06-13
Citations: 97 F.2d 1023
Docket Number: No. 299
Parties: Howard O. WOOD, Jr., and Caryl H. Wood, Appellants, v. Almon G. RASQUIN, Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 97
Pages: 1023–1023

Head Matter:
Howard O. WOOD, Jr., and Caryl H. Wood, Appellants, v. Almon G. RASQUIN, Collector of Internal Revenue, Appellee.
No. 299.
Circuit Court of Appeals, Second Circuit
June 13, 1938.
Wood, Cooke & Seitz, of New York City (Howard O. Wood, Elliott W. Smith, and Stephen Callaghan, all of New York City, of counsel), for appellants.
Harold St. L. O’Dougherty, U. S. Atty., of Brooklyn, N. Y., and James W. Morris, Asst. II. S. Atty (Sewall Key and Donald J. Marran, Sp. Assts. to Atty. Gen., of counsel), for appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Judgment, 21 F.Supp. 211, affirmed.