Ferris v. Commissioner of Internal Revenue

Full title: T. Harvey FERRIS and Elizabeth B. Ferris, Petitioners, v. COMMISSIONER OF…

Court: Circuit Court of Appeals, Second Circuit

Date published: Mar 27, 1939

102 F.2d 985 (2d Cir. 1939)

Opinion

No. 258.

March 27, 1939.

Appeal from the Board of Tax Appeals.

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

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

H.T. Dorrance, of Utica, N.Y., and J.G. Korner, Jr., and George D. Brabson, both of Washington, D.C., for petitioners.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen. (D.H. Blair, of Washington, D.C., of counsel), for respondent.

PER CURIAM.

Decision affirmed on authority of Eckert v. Burnet, 283 U.S. 140, 51 S.Ct. 373, 75 L.Ed. 911, and Jenkins v. Bitgood, 2 Cir., 101 F.2d 17.