ARMSTRONG v. COMMISSIONER OF INTERNAL REVENUE, 125 F.2d 1013 (2nd Cir. 1942)

Sinclair Howard ARMSTRONG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 59.Circuit Court of Appeals, Second Circuit.
February 14, 1942.

On appeal from an order of the Board of Tax Appeals, assessing a deficiency in income tax for the year 1935.

Wilton H. Wallace, of Washington, D.C., for petitioner.

Joseph M. Jones, of Washington, D.C., for respondent.

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

PER CURIAM.

Order affirmed upon the authority of Helvering v. Reynolds, 313 U.S. 428, 61 S.Ct. 971, 85 L.Ed. 1438, 134 A.L.R. 1155, and Commissioner v. Marshall, 2 Cir., 125 F.2d 943.

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