Commissioner of Internal Revenue v. Donahue

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Mrs. Jessie W. DONAHUE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 24, 1942

128 F.2d 739 (2d Cir. 1942)

Opinion

No. 278.

June 24, 1942.

Petition to review a decision of the United States Board of Tax Appeals expunging a deficiency in the respondent's income tax for the year 1934.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., for petitioner.

William C. Breed, of New York City (Paul L. Peyton, Albert S. Rockwood, and Herbert H. Foster, Jr., all of New York City, of counsel), for respondent.

Before SWAN, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

Order affirmed on the opinion below, 44 B.T.A. 329.