Case Name: Henry W. TAFT and Julia W. S. Taft, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-04-22
Citations: 111 F.2d 145
Docket Number: No. 234
Parties: Henry W. TAFT and Julia W. S. Taft, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 111
Pages: 145–145

Head Matter:
Henry W. TAFT and Julia W. S. Taft, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 234.
Circuit Court of Appeals, Second Circuit.
April 22, 1940.
Cadwalader, Wickersham & Taft, of New York City (Henry W. Taft and Clarence Castimore, both of New York City, of counsel), for the petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., for the respondent.
Before L. HAND, AUGUSTUS N. HAND and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.