Case Name: R. SIMPSON & CO., Inc., 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: 1942-06-19
Citations: 128 F.2d 742
Docket Number: No. 147
Parties: R. SIMPSON & CO., Inc., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 742–742

Head Matter:
R. SIMPSON & CO., Inc., Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 147.
Circuit Court of Appeals, Second Circuit.
June 19, 1942.
Gerald Donovan, of New York City, for petitioner.
Joseph M. Jones, Spec. Asst, to Atty. Gen., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O'Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.