Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Appellant, v. CENTRAL STATES ELECTRIC CORPORATION, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1935-04-01
Citations: 76 F.2d 1011
Docket Number: No. 284
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Appellant, v. CENTRAL STATES ELECTRIC CORPORATION, Ap-pellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 76
Pages: 1011–1011

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Appellant, v. CENTRAL STATES ELECTRIC CORPORATION, Ap-pellee.
No. 284.
Circuit Court of Appeals, Second Circuit.
April 1, 1935.
Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.
Edward II. Green and Norris Darrell, both of New York City (Sullivan & Cromwell, of counsel), for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Helvering v. Union Public Service Co. (C. C. A. 8) 75 F.(2d) 723, November term, 1934, Helvering v. California Oregon Power Co. (App. D. C.) 75 F.(2d) 644, January 7, 1935, and San Joaquin L. & P. Corporation v. McLaughlin (C. C A.) 65 F.(2d) 677.