Havemeyer v. Commissioner of Internal Revenue

98 F.2d 706 (1938)

HAVEMEYER

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 315.

Circuit Court of Appeals, Second Circuit.

July 25, 1938.

Henry B. Closson and William M. Sperry, 2d, both of New York City, for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, and Lee A. Jackson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

This petition for the review of a decision of the Board of Tax Appeals was brought to this court under a stipulation for change of venue, duly approved, which was entered into under the provisions of Sec. 1002…