Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent; COMMERCIAL INVESTMENT TRUST CORPORATION, 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: 1935-01-07
Citations: 74 F.2d 1015
Docket Number: No. 26
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent. COMMERCIAL INVESTMENT TRUST CORPORATION, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Judges: Before MANTON, • L. HAND, and CHASE, Circuit"Judges.
Reporter: Federal Reporter 2d Series
Volume: 74
Pages: 1015–1016

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent. COMMERCIAL INVESTMENT TRUST CORPORATION, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
No. 26.
Circuit Court of Appeals, Second Circuit.
Jan. 7, 1935.
. Bernhard i' Knollenberg- and' Harry J. Rudick, both of New York City (Lord, Day & Lord, of ,New;. York City, of counsel), for taxpayer.
Frank. J. Wideman, Asst. Atty. Gen., Se'wall Kéy and' John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, • L. HAND, and CHASE, Circuit"Judges.

Opinion:
PER CURIAM.
Decision affirmed.,