Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-06-24
Citations: 128 F.2d 739
Docket Number: No. 278
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE, Respondent.
Judges: Before SWAN, CHASE, and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 739–739

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE, Respondent.
No. 278.
Circuit Court of Appeals, Second Circuit.
June 24, 1942.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., for petitioner.
William 'C. Breed, of New York City (Paul L. Peyton, Albert S. Rockwood, and Herbert H. Foster, Jr., all of New York City, of counsel), for respondent.
Before SWAN, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the opinion below, 44 B. T. A. 329.