Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Meredith WOOD, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1939-05-29
Citations: 104 F.2d 1013
Docket Number: No. 310
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Meredith WOOD, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 104
Pages: 1013–1013

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Meredith WOOD, Respondent.
No. 310.
Circuit Court of Appeals, Second Circuit.
May 29, 1939.
James W. Morris, Asst. Atty. Gen., Se-wall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
George M. Wolfson, of New York City (George M. Wolfson, and Cuthbert B. Catón, both of New York City, of counsel), for respondent.
Charles S. McVeigh, of New York City (John A. Lyon and Robert W. Dew, both of New York City, of counsel), for Frederick K. Barbour and Elisabeth Achelis, as amicus curiae.
Ellsworth C. Alvord and Alger B. Chapman, both of Washington, D. C. (Al-vord & Alvord, of Washington, D. C., of counsel), amici curiae.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on authority of United States v. First National Bank of Birmingham, 5 Cir., 74 F.2d 360.