Helvering v. Palmer, 76 (1940)
Court: Court of Appeals for the Second Circuit
Number: 76
Visitors: 22
Judges: L. Hand, Swan, and Augustus N. Hand, Circuit Judges
Filed: Nov. 18, 1940
Latest Update: Apr. 06, 2017
Summary: 115 F.2d 368 (1940) Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent. No. 76. Circuit Court of Appeals, Second Circuit. November 18, 1940. L. W. Post, Sp. Asst. to Atty. Gen., for petitioner. Roswell L. Gilpatric, of New York City, for respondent. Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges. PER CURIAM. Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985 .
115 F.2d 368 (1940)
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
Carleton H. PALMER, Respondent.
No. 76.
Circuit Court of Appeals, Second Circuit.
November 18, 1940.
L. W. Post, Sp. Asst. to Atty. Gen., for petitioner.
Roswell L. Gilpatric, of New York City, for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
PER CURIAM.
Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.
Source: CourtListener
