Commissioner of Internal Revenue, v. Wallace

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 4, 1934

71 F.2d 1002 (2d Cir. 1934)

Opinion

No. 362.

June 4, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

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

Cedric A. Major and Vernon C. Ryder, both of New York City, for respondent.

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

PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244.