Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. L. HONNOLD, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1935-06-10
Citations: 77 F.2d 995
Docket Number: No. 434
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. L. HONNOLD, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 77
Pages: 995–995

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. W. L. HONNOLD, Respondent.
No. 434.
Circuit Court of Appeals, Second Circuit.
June 10, 1935.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for petitioner.
Paul Armitage, of New York City, and Ellsworth C. Alvord, Floyd F. Toomcy, and Karl Riemer, all of Washington, D. C., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Smith v. Commissioner, 59 F.(2d) 56 (C. C. A. 1).