Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sylvie R. GRIFFITHS, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1942-06-11
Citations: 129 F.2d 321
Docket Number: No. 345
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sylvie R. GRIFFITHS, Respondent.
Judges: Before SWAN, CHASE, and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 129
Pages: 321–322

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sylvie R. GRIFFITHS, Respondent.
No. 345.
Circuit Court of Appeals, Second Circuit.
June 11, 1942.
Gerald L. Wallace, Sp. Asst, to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., for petitioner.
Allin H. Pierce, of New York City, for respondent.
Before SWAN, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed in open court on authority of Eisner v. Macomber, 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570.