French v. Higgins

Full title: Cordelia W. FRENCH, Plaintiff-Appellee, v. Joseph T. HIGGINS, Collector of…

Court: Circuit Court of Appeals, Second Circuit

Date published: Oct 19, 1942

130 F.2d 903 (2d Cir. 1942)

Opinion

No. 59.

October 19, 1942.

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

William L. Lynch, Asst. U.S. Atty., of New York City, for appellant.

Harold H. Meyers, of New York City, for appellee.

Before LEARNED HAND, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

Judgment affirmed in open court on the authority of Commissioner of Internal Revenue v. Bartlett, 2 Cir., 113 F.2d 766; Commissioner of Internal Revenue v. Buck, 2 Cir., 120 F.2d 775; Commissioner of Internal Revenue v. Winslow, 1 Cir., 113 F.2d 418, 133 A.L.R. 405; and Allis v. La Budde, et al., 7 Cir., 128 F.2d 838.