Case Name: Clarence H. NICHOLS, 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: 1940-05-27
Citations: 112 F.2d 167
Docket Number: No. 176
Parties: Clarence H. NICHOLS, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 112
Pages: 167–168

Head Matter:
Clarence H. NICHOLS, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 176.
Circuit Court of Appeals, Second Circuit.
May 27, 1940.
C. O. Donahue, of New York City (C. O. Donahue and Albert S. Davis, Jr., both of New York City, of counsel), for petitioner.
Samuel 0. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order reversed on the authority of Helvering v. Fuller, 309 U.S. -, 60 S.Ct. 784, 84 L.Ed. -.