Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. George O. KNAPP, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-07-07
Citations: 121 F.2d 454
Docket Number: No. 308
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. George O. KNAPP, Respondent.
Judges: Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 454–455

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. George O. KNAPP, Respondent.
No. 308.
Circuit Court of Appeals, Second Circuit.
July 7, 1941.
Carolyn E. Agger, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., for petitioner.
Farnsworth L. Jennings, of New York City (Kenneth H. Hannan and Albert J. Snook, both of New York City, of counsel), for respondent.
Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order, 40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. S. 122, 61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.