Leonard v. Hoey

Full title: Jessie H. LEONARD, Plaintiff-Appellant, v. James J. HOEY, Individually and…

Court: Circuit Court of Appeals, Second Circuit

Date published: Nov 10, 1941

124 F.2d 399 (2d Cir. 1941)

Opinion

No. 30.

November 10, 1941.

Appeal from the District Court of the United States for the Southern District of New York.

Frank J. Sypher, of New York City, and William E. Davis, of Washington, D.C. (Ewing R. Philbin, of New York City, of counsel), for appellant.

Mathias F. Correa, U.S. Atty., of New York City (David McKibbin, 3d, of New York City, of counsel), for appellee.

Before SWAN, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

Judgment affirmed on the authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788; see also Commissioner v. Barbour, 2 Cir., 122 F.2d 165; Commissioner v. Woolley, 2 Cir., 122 F.2d 167; Helvering v. Elias, 2 Cir., 122 F.2d 171.