Cogan v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit
Cogan v. Commissioner of Internal Revenue, 97 F.2d 996 (2d Cir. 1938)
Cogan v. Commissioner of Internal Revenue
Opinion
Philip J. COGAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Second Circuit.
Frederick L. Pearce, of Washington, D. C. (George M. Morris, and Morris, Kix-Miller & Baar, all of Washington, D. C., of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Edward J. Ennis, of New York City, for respondent.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
PER CURIAM.
Order affirmed on the authority of Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.
Reference
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