Court Opinion

ID: 1512215
Source: CourtListenerOpinion
Date Created: 2013-10-30 06:31:52.134853+00
Date Added: 2024-06-11T13:23:07.012513
License: Public Domain

115 F.2d 368 (1940)
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
Carleton H. PALMER, Respondent.
No. 76.
Circuit Court of Appeals, Second Circuit.
November 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.
PER CURIAM.
Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.