UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT
June 19, 1942
R. SIMPSON & CO., INC., PETITIONER,
GUY T. HELVERING, COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
On petition to review an order of the Board of Tax Appeals, assessing a deficiency in income tax against the petitioner for the years 1934, 1935 and 1936.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O'Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.
© 1998 VersusLaw Inc.