Fitch v. Commissioner of Internal Revenue

103 F.2d 702 (1939)

FITCH

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 11306.

Circuit Court of Appeals, Eighth Circuit.

April 25, 1939.

A. F. Schaetzle, of Des Moines, Iowa, for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief) for respondent.

William D. Mitchell, of New York City, Harold B. Tanner, of Providence, R. I., and Rollin Browne, of New York City, amici curiæ.

Before GARDNER and WOODROUGH, Circuit Judges, and OTIS, District Judge.

GARDNER, Circuit Judge.

This case is before us on petition for review of a…