Case Name: Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-07-07
Citations: 121 F.2d 856
Docket Number: No. 152
Parties: Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 856–856

Head Matter:
Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 152.
Circuit Court of Appeals, Second Circuit.
July 7, 1941.
Barnet D. Golden, of New York City (Geo. E. H. Goodner and Scott P. Cramp-ton, both of Washington, D. C., of counsel) for petitioner.
Samuel O. Qark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710, 713.