From Casetext: Smarter Legal Research

Nichols v. Helvering

Circuit Court of Appeals, Second Circuit
May 27, 1940
112 F.2d 167 (2d Cir. 1940)

Opinion

No. 176.

May 27, 1940.

Appeal from an order of the Board of Tax Appeals assessing against the petitioner a deficiency in income tax for the years 1933, 1934 and 1935.

C.O. Donahue, of New York City (C.O. Donahue and Albert S. Davis, Jr., both of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

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


Order reversed on the authority of Helvering v. Fuller, 309 U.S. ___, 60 S.Ct. 784, 84 L.Ed. ___.


Summaries of

Nichols v. Helvering

Circuit Court of Appeals, Second Circuit
May 27, 1940
112 F.2d 167 (2d Cir. 1940)
Case details for

Nichols v. Helvering

Case Details

Full title:Clarence H. NICHOLS, Petitioner, v. Guy T. HELVERING, Commissioner of…

Court:Circuit Court of Appeals, Second Circuit

Date published: May 27, 1940

Citations

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