Michael v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit March 4, 1935

Michael v. Commissioner of Internal Revenue, 75 F.2d 966 (2d Cir. 1935)

15 A.F.T.R. (P-H) 346; 1935 U.S. App. LEXIS 3115

Opinion

75 F.2d 966 (1935)

No. 224.

Circuit Court of Appeals, Second Circuit.

March 4, 1935.

*967 *968 *969 *970 S. Wallace Dempsey, of Washington, D. C. (Thomas Dowd, of Salamanca, N. Y., of counsel), for appellants.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellee.

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

Decision affirmed on opinion below.