Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert ABRAHAM, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-11-18
Citations: 115 F.2d 368
Docket Number: No. 62
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert ABRAHAM, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 115
Pages: 368–368

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert ABRAHAM, Respondent.
No. 62.
Circuit Court of Appeals, Second Circuit.
Nov. 18, 1940.
L. W. Post, Sp. Asst, to Atty. Gen., for petitioner.
Milton J. Levitt, of New York City, for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order reversed on authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.