Turner v. Commissioner of Internal Revenue

Full title: Frank TURNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 11, 1934

71 F.2d 1018 (2d Cir. 1934)

Opinion

No. 308.

June 11, 1934.

Appeal from the United States Board of Tax Appeals.

On petition for review of decision of the United States Board of Tax Appeals.

Jefferson Armstrong, of New York City, for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

Affirmed on authority of Gould v. Gould, 245 U.S. 151, 38 S. Ct. 53, 62 L. Ed. 211.