Court Opinion

ID: 1550348
Source: CourtListenerOpinion
Date Created: 2013-10-30 06:41:53.197655+00
Date Added: 2024-06-11T12:15:01.931515
License: Public Domain

97 F.2d 996 (1938)
Philip J. COGAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 373.
Circuit Court of Appeals, Second Circuit.
July 11, 1938.
Frederick L. Pearce, of Washington, D. C. (George M. Morris, and Morris, Kix-Miller & Baar, all of Washington, D. C., of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Edward J. Ennis, of New York City, for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
PER CURIAM.
Order affirmed on the authority of Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.