Commissioner of Internal Revenue v. Bonney

Full title: COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as…

Court: Circuit Court of Appeals, Second Circuit

Date published: Mar 11, 1935

75 F.2d 1008 (2d Cir. 1935)

Opinion

No. 48.

March 11, 1935.

Petition to Review the Decision of the United States Board of Tax Appeals.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.

Taylor, Blanc, Capron Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchterloney, and George H. Craven, all of New York City, of counsel), for appellee.

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

PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Com'r, 283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner, 281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244, and Commissioner v. Wallace (C.C.A.) 71 F.2d 1002.