Case Name: T. Harvey FERRIS and Elizabeth B. Ferris, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1939-03-27
Citations: 102 F.2d 985
Docket Number: No. 258
Parties: T. Harvey FERRIS and Elizabeth B. Ferris, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 102
Pages: 985–985

Head Matter:
T. Harvey FERRIS and Elizabeth B. Ferris, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 258.
Circuit Court of Appeals, Second Circuit.
March 27, 1939.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
H. T. Dorrance, of Utica, N. Y., and J. G. Korner, Jr., and George D. Brabson, both of Washington, D. C., for petitioners.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen. (D. H. Blair, of Washington, D. C., of counsel), for respondent.

Opinion:
PER CURIAM.
Decision affirmed on authority of Eck-ert v. Burnet, 283 U.S. 140, 51 S.Ct. 373, 75 L.Ed. 911, and Jenkins v. Bitgood, 2 Cir., 101 F.2d 17.