Case Name: Edgar N. FINN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-03-02
Citations: 81 F.2d 1018
Docket Number: No. 94
Parties: Edgar N. FINN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 81
Pages: 1018–1018

Head Matter:
Edgar N. FINN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 94.
Circuit Court of Appeals, Second Circuit.
March 2, 1936.
H. Edward Shulman, of New York City (Morris Eisenstein, of Brooklyn, N. Y., of counsel), for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the authority of Metcalf & Eddy v. Mitchell,, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Commissioner (C.C.A.) 77 F.(2d) 300; Commissioner v. Modjeski (C.C.A.) 75 F.(2d) 468; Commissioner v. Murphy (C.C.A.) 70 F.(2d) 790.