Commissioner of Internal Revenue v. Brooks

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Winthrop H. BROOKS…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jan 18, 1937

87 F.2d 1000 (2d Cir. 1937)

Opinion

No. 160.

January 18, 1937.

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

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.

Simpson, Thacher Bartlett, of New York City (Courtland Kelsey, Whitney North Seymour, and Horace J. McAfee, all of New York City, of counsel), for respondents.

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

PER CURIAM.

Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.