J. J. Rogers Company v. Helvering

Full title: J. J. ROGERS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jan 6, 1936

80 F.2d 1014 (2d Cir. 1936)

Opinion

No. 25.

January 6, 1936.

Appeal from an order of the United States Board of Tax Appeals.

H.H. Shinnick, of Washington, D.C., for appellant.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for appellee.

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

PER CURIAM.

Order affirmed on the authority of Fullilove v. United States, 71 F.2d 852 (C.C.A.5), and Baltimore O.R. Co. v. Commissioner, 78 F.2d 460 (C.C.A.4).