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U.S. Court of Appeals for the Second Circuit, 1931

Duncan v. COMMISSIONER OF INTERNAL REVENUE

Duncan v. COMMISSIONER OF INTERNAL REVENUE
U.S. Court of Appeals for the Second Circuit · Decided March 2, 1931 · L. Hand, Swan, and Augustus N. Hand, Circuit Judges
47 F.2d 1082; 1931 U.S. App. LEXIS 3635 (Federal Reporter, Second Series)

Duncan v. COMMISSIONER OF INTERNAL REVENUE

Opinion

47 F.2d 1082 (1931)

Charles E. DUNCAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 106.

Circuit Court of Appeals, Second Circuit.

March 2, 1931.

Oscar E. Waer, of Grand Rapids, Mich., for petitioner.

*1083 G. A. Youngquist, Asst. Atty. Gen., and William Cutler Thompson and Sewall Key, Sp. Assts. to Atty. Gen., both of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

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

PER CURIAM.

Decision affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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