BLACKMER v. COMMISSIONER OF INTERNAL REVENUE. No. 224.Circuit Court of Appeals, Second Circuit. April 2, 1934. Appeal from Board of Tax Appeals. Petition by Sidney Blackmer to review an order of the Board of Tax Appeals opposed by the Commissioner of Internal Revenue, under Revenue Act of 1926, c. 27, §§ 1001-1003, 44 Stat. 9, […]