Campbell v. United States

I should affirm the judgments of the-District Court on the basis of the rule enunciated in Commissioner v. Sansome, 2 Cir., 60 F.2d 931, 933, certiorari denied sub. nom. Sansome v. Burnet, 287 U.S. 667, 53 S.Ct. 291, 77 L.Ed. 575, which I think fits the facts disclosed by the record now before us. While the majority of the Court do. not reject the ruling of the Sansome case,. *183they say that its application should not be extended beyond the precise facts of that case. It does not seem to me, however, that any extended application of the Sansome rule is involved where the additional facts, as in…