Case Name: Samuel CROWTHER, 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. 15
Parties: Samuel CROWTHER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 112
Pages: 167–167

Head Matter:
Samuel CROWTHER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 15.
Circuit Court of Appeals, Second Circuit.
May 27, 1940.
Charles D. Hamel, John Enrietto, and C. F. Rothenburg, all of Washington, D. C. (Hamel, Park & Saunders, of Washington, D. C, of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., Sevvall Key and Howard P. Locke, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on opinion of Hon. E. H. Van Fossan, of the Board of Tax Appeals.