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U.S. Court of Appeals for the Second Circuit, 1935

Helvering v. Commercial Investment Trust Corporation

Helvering v. Commercial Investment Trust Corporation
U.S. Court of Appeals for the Second Circuit · Decided January 7, 1935 · Manton, L. Hand, and Chase, Circuit Judges
74 F.2d 1015 (Federal Reporter, Second Series)

Helvering v. Commercial Investment Trust Corporation

Opinion

74 F.2d 1015 (1935)

Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent.
COMMERCIAL INVESTMENT TRUST CORPORATION, Petitioner,
v.
Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.

No. 26.

Circuit Court of Appeals, Second Circuit.

January 7, 1935.

*1016 Bernhard Knollenberg and Harry J. Rudick, both of New York City (Lord, Day & Lord, of New York City, of counsel), for taxpayer.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

PER CURIAM.

Decision affirmed.

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

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