Bliss v. Commissioner of Internal Revenue

68 F.2d 890 (1934)

BLISS

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 31.

Circuit Court of Appeals, Second Circuit.

January 8, 1934.

Gould & Wilkie, of New York City (R. L. Von Bernuth and John F. Boyer, both of New York City, of counsel), for petitioner.

Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for respondent.

Carlyle E. Yates, of New York City, amicus curiæ.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

But one question is presented, and that is common to both taxable years. It will suffice, therefore, to state the facts with reference to 1928 only. During…