Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John P. CURRAN, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-10-21
Citations: 114 F.2d 1018
Docket Number: No. 3
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John P. CURRAN, Respondent.
Judges: Before L. HAND, SWAN, and AUGUSTUS N. HAND,' Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 114
Pages: 1018–1018

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John P. CURRAN, Respondent.
No. 3.
Circuit Court of Appeals, Second Circuit.
Oct. 21, 1940.
F. E. Youngman, of Washington, D. C., for petitioner.
Before L. HAND, SWAN, and AUGUSTUS N. HAND,' Circuit Judges.

Opinion:
PER CURIAM.
Order reversed on authority of Higgins v. Smith, 308 U.S. 473, 60 S.Ct. 355, 84 L.Ed. 406.