Helvering v. Commercial Investment Trust Corporation
This text of 74 F.2d 1015 (Helvering v. Commercial Investment Trust Corporation) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner,
v.
COMMERCIAL INVESTMENT TRUST CORPORATION, Respondent.
COMMERCIAL INVESTMENT TRUST CORPORATION, Petitioner,
v.
Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
Circuit Court of Appeals, Second Circuit.
*1016 Bernhard Knollenberg and Harry J. Rudick, both of New York City (Lord, Day & Lord, of New York City, of counsel), for taxpayer.
Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and CHASE, Circuit Judges.
PER CURIAM.
Decision affirmed.
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74 F.2d 1015, Counsel Stack Legal Research, https://law.counselstack.com/opinion/helvering-v-commercial-investment-trust-corporation-ca2-1935.