McNulty v. Commissioner of Internal Revenue

Affirmed on the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Medalie v. Com’r, 2 Cir., 77 F.2d 300; Buckner v. Com’r, 2 Cir., 77 F.2d 297.