Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1940-11-18
Citations: 115 F.2d 368
Docket Number: No. 76
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 115
Pages: 368–368

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent.
No. 76.
Circuit Court of Appeals, Second Circuit.
Nov. 18, 1940.
L. W. Post, Sp. Asst, to Atty. Gen., for petitioner.
Roswell L. Gilpatric, of New York City, for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.