Hort v. Helvering

Full title: Walter M. HORT, Petitioner, v. Guy T. HELVERING, Com'r of Internal…

Court: Circuit Court of Appeals, Second Circuit

Date published: May 27, 1940

112 F.2d 167 (2d Cir. 1940)

Opinion

No. 299.

May 27, 1940.

Appeal from an order of the Board of Tax Appeals assessing against the petitioner a deficiency in income tax for the year 1933.

Edwin Hort, of New York City, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Morton K. Rothschild, of Washington, D.C., Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

PER CURIAM.

Order affirmed on the authority of Warren Service Corp. v. Helvering, 2 Cir., 110 F.2d 723.