U.S. Court of Appeals for the Second Circuit, 1937

Commissioner of Internal Revenue v. Brooks

Commissioner of Internal Revenue v. Brooks
U.S. Court of Appeals for the Second Circuit · Decided January 18, 1937
87 F.2d 1000; 18 A.F.T.R. (P-H) 858; 1937 U.S. App. LEXIS 2651; 18 A.F.T.R. (RIA) 858 (Federal Reporter, Second Series)

Commissioner of Internal Revenue v. Brooks

Opinion of the Court

PER CURIAM.

Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.

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