Investment Tr. of Mut. Inv. v. C.I.R

Full title: INVESTMENT TRUST OF MUTUAL INVESTMENT COMPANY, Empire Trust Company…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 25, 1934

71 F.2d 1009 (2d Cir. 1934)

Opinion

No. 386.

June 25, 1934.

Appeal from the United States Board of Tax Appeals.

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

Lord, Day Lord, of New York City, for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Hecht v. Malley, 265 U.S. 144, 44 S. Ct. 462, 68 L. Ed. 949, and Ittleson v. Anderson, 67 F.2d 323 (C.C.A. 2).