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Helvering v. Abraham

Circuit Court of Appeals, Second Circuit
Nov 18, 1940
115 F.2d 368 (2d Cir. 1940)

Opinion

No. 62.

November 18, 1940.

Appeal from an order of the Board of Tax Appeals expunging a deficiency in income tax for the year 1934.

L.W. Post, Sp. Asst. to Atty. Gen., for petitioner.

Milton J. Levitt, of New York City, for respondent.

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


Order reversed on authority of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.


Summaries of

Helvering v. Abraham

Circuit Court of Appeals, Second Circuit
Nov 18, 1940
115 F.2d 368 (2d Cir. 1940)
Case details for

Helvering v. Abraham

Case Details

Full title:Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Herbert…

Court:Circuit Court of Appeals, Second Circuit

Date published: Nov 18, 1940

Citations

115 F.2d 368 (2d Cir. 1940)