Case Name: Kerwin H. FULTON, 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 740
Docket Number: No. 81
Parties: Kerwin H. FULTON, 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: 740–740

Head Matter:
Kerwin H. FULTON, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 81.
Circuit Court of Appeals, Second Circuit.
June 19, 1942.
Fred R. Angevine, of New York City, for petitioner.
Ellis. N. Slack, of Washington, D. C., for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed, on the first ground stated in the opinion of Tyson, Member, 41 B. T. A. 1037.