Gaines v. Helvering

111 F.2d 144, 24 A.F.T.R. (P-H) 892, 1940 U.S. App. LEXIS 3601
Court of Appeals for the Second Circuit·Decided April 22, 1940·No. No. 247·Published

Opinion

PER CURIAM.

Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.

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Gaines v. Helvering, 111 F.2d 144, 24 A.F.T.R. (P-H) 892, 1940 U.S. App. LEXIS 3601 (2d Cir. 1940).

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Related

Pierce v. Commissioner of Internal Revenue
100 F.2d 397 (Second Circuit, 1938)