Case Name: Jessie H. LEONARD, Plaintiff-Appellant, v. James J. HOEY, Individually and as United States Collector of Internal Revenue for the Second District of New York, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-11-10
Citations: 124 F.2d 399
Docket Number: No. 30
Parties: Jessie H. LEONARD, Plaintiff-Appellant, v. James J. HOEY, Individually and as United States Collector of Internal Revenue for the Second District of New York, Defendant-Appellee.
Judges: Before SWAN, CHASE, and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 399–399

Head Matter:
Jessie H. LEONARD, Plaintiff-Appellant, v. James J. HOEY, Individually and as United States Collector of Internal Revenue for the Second District of New York, Defendant-Appellee.
No. 30.
Circuit Court of Appeals, Second Circuit.
Nov. 10, 1941.
Frank J. Sypher, of New York City, and William E. Davis, of Washington, D. C. (Ewing R. Philbin, of New York City, of counsel), for appellant.
Mathias F. Correa, U. S. Atty., of New York City (David McKibbin, 3d, of New York City, of counsel), for appellee.
Before SWAN, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Judgment affirmed on the authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788; see also Commissioner v. Barbour, 2 Cir., 122 F.2d 165; Commissioner v. Woolley, 2 Cir., 122 F.2d 167; Helvering v. Elias, 2 Cir., 122 F.2d 171.