McAllister v. Commissioner of Internal Revenue

157 F.2d 235 (1946)

McALLISTER

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 266, Docket 20178.

Circuit Court of Appeals, Second Circuit.

August 6, 1946.

Charles B. Collins, of Jersey City, N. J. (James D. Carpenter, Jr., of Jersey City, N. J., and William Diebold, of New York City, on the brief), for petitioner.

L. W. Post, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before SWAN, CLARK, and FRANK, Circuit Judges.

CLARK, Circuit Judge.

This petition for review presents the question whether the sum of…