Case Name: Sinclair Howard ARMSTRONG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-02-14
Citations: 125 F.2d 1013
Docket Number: No. 59
Parties: Sinclair Howard ARMSTRONG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 125
Pages: 1013–1013

Head Matter:
Sinclair Howard ARMSTRONG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 59.
Circuit Court of Appeals, Second Circuit.
Feb. 14, 1942.
Wilton H. Wallace, of Washington, D. C., for petitioner.
Joseph M. Jones, of Washington, D. C., for respondent.
Before L. HAND, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed upon the authority of Helvering v. Reynolds, 313 U.S. 428, 61 S.Ct. 971, 85 L.Ed. 1438, 134 A.L.R. 1155, and Commissioner v. Marshall, 2 Cir., 125 F.2d 943.