Helvering v. Bernheimer Co.

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

Court: Circuit Court of Appeals, Second Circuit

Date published: Jul 7, 1941

121 F.2d 454 (2d Cir. 1941)

Opinion

No. 240.

July 7, 1941.

Appeal from an order of the Board of Tax Appeals expunging a deficiency in income tax for the year 1935.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for petitioner.

Wilbur H. Friedman and Proskauer, Rose Paskus, all of New York City (Alfred Appel and Albert L. Solodar, both of New York City, of counsel), for respondent.

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

PER CURIAM.

Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.