Foster v. United States

GREEN, Judge.

In the argument in support of the motion for new trial it is strenuously insisted that the' decision of the court is contrary to the rule laid down in a decision by the Supreme Court, one made by the Circuit Court of Appeals for the Second Circuit, and also another by the Board of Tax Appeals. As no reference was made to these cases in the original opinion, it is thought best to show why the court did not mention them.

Special reliance is placed upon the case of Helvering v. Canfield, 291 U.S. 163, 54 S.Ct. 368, 370, 78 L.Ed. 706, and it will be admitted that the opinion in the…