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U.S. Court of Appeals for the Second Circuit, 1940

Helvering v. Palmer

Helvering v. Palmer
U.S. Court of Appeals for the Second Circuit · Decided November 18, 1940 · L. Hand, Swan, and Augustus N. Hand, Circuit Judges
115 F.2d 368; 27 A.F.T.R. (P-H) 260; 1940 U.S. App. LEXIS 2878 (Federal Reporter, Second Series)

Helvering v. Palmer

Opinion

115 F.2d 368 (1940)

Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
Carleton H. PALMER, Respondent.

No. 76.

Circuit Court of Appeals, Second Circuit.

November 18, 1940.

L. W. Post, Sp. Asst. to Atty. Gen., for petitioner.

Roswell L. Gilpatric, of New York City, for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.

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

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