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Jurisdiction: Court of Appeals for the Second Circuit
Decision Date: 12/12/1938

STATES

                                                                                                                                                                                                                                                                                                                                                                                                                            FEDERAL

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        DeMuth v. Commissioner of Internal Revenue DeMuth v. Commissioner of Internal Revenue, 100 F.2d 1012 (2nd Cir., 1938)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        100 F.2d 1012 (1938)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Robert L. DEMUTH, Petitioner,
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        v.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        COMMISSIONER OF INTERNAL REVENUE, Respondent.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        No. 61.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Circuit Court of Appeals, Second Circuit.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        December 12, 1938.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        100 F.2d 1012 (1938)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Robert L. DEMUTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        No. 61.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Circuit Court of Appeals, Second Circuit.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        December 12, 1938.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                James W. Morris, Asst. Atty. Gen and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen for respondent.

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

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Cited By
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