U.S. Court of Appeals for the Second Circuit, 1938

Demuth v. Commissioner

Demuth v. Commissioner
U.S. Court of Appeals for the Second Circuit · Decided December 12, 1938
100 F.2d 1012; 22 A.F.T.R. (P-H) 392; 1938 U.S. App. LEXIS 2769 (Federal Reporter, Second Series)

Demuth v. Commissioner

Opinion of the Court

PER CURIAM.

This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

L. HAND, Circuit Judge, dissents.

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