Tax

James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

64 F.2d 1018·United States Court of Appeals for the Second Circuit·1933

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Opinion

James W. PENNOCK, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 331. Circuit Court of Appeals, Second Circuit April 3, 1933. Robert Ash, of Washington, D. C. (Nottingham, Clymer, Smith & Paltz, of Syracuse, N. Y., of counsel), for petitioner. Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Camduff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent. Before MANTON, L. HAND, and SWAN, Circuit Judges. [MAJORITY — PER CURIAM.] PER CURIAM. Order affirmed on the authority of Dalton v. Bowers (C. C. A.) 56 F.(2d) 16, affirmed 287 U. S. 404, 53 S. Ct. 205, 77 L. Ed.