Duncan v. Commissioner of Internal Revenue

Full title: Charles E. DUNCAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Mar 2, 1931

47 F.2d 1082 (2d Cir. 1931)

Opinion

No. 106.

March 2, 1931.

Appeal from a decision of the United States Board of Tax Appeals.

Oscar E. Waer, of Grand Rapids, Mich., for petitioner.

G.A. Youngquist, Asst. Atty. Gen., and William Cutler Thompson and Sewall Key, Sp. Assts. to Atty. Gen., both of Washington, D.C. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Decision affirmed.