Summary
In Commissioner v. Marshall, 91 F.2d 1010 (C.A. 2d Cir.), the Court of Appeals relied primarily upon the Welch decision in the First Circuit.
Summary of this case from Comm'r v. Estate of ChurchOpinion
No. 403.
June 28, 1937.
Petition to Review the Decision of the United States Board of Tax Appeals.
James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and John G. Remey, Sp. Assts. to the Atty. Gen., for petitioner.
James L. Banks, Jr., of New York City for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.
Decision affirmed on the authority of Welch v. Hassett, 90 F.2d 833, decided June 1, 1937 (C.C.A.1), and Bullard v. Commissioner, 90 F.2d 144, decided May 25, 1937 (C.C.A.7).