Tax
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edward S. MADDOCK, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sydney D. MADDOCK, Respondent
68 F.2d 997·United States Court of Appeals for the Second Circuit·1934
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Opinion
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edward S. MADDOCK, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sydney D. MADDOCK, Respondent.
Nos. 196, 197.
Circuit Court of Appeals, Second Circuit.
Jan. 29, 1934.
Sewall Key and Francis H. Horan, both of Washington, D. C., for appellant.
Egbert Robertson, of Chicago, 111., and Archie O. Dawson, of New York City (Hines, Reariek, Dorr & Hammond, of New York City, and Church, Haft, Robertson, Crowe & Spence, of Chicago, 111., of counsel), for appellees.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
[MAJORITY — PER CURIAM.]
PER CURIAM.
Decision affirmed.