BREHM v. HELVERING, 109 F.2d 1013 (2nd Cir. 1940)
Allen K. BREHM, Petitioner, v. Guy T. HELVERING, Commissioner, Respondent.Siegfried GABEL and Paula A. Gabel, Petitioners, v. Guy T. HELVERING,Commissioner, Respondent. Ferdinand Anthony GRIEN, Petitioner, v. Guy T.HELVERING, Commissioner, Respondent. Walter FREDERICHS, Petitioner, v. GuyT. HELVERING, Commissioner, Respondent. Frederick H. HORNBY, Petitioner,v. Guy T. HELVERING, Commissioner, Respondent. Woolsey A. SHEPARD,Petitioner, v. Guy T. HELVERING, Commissioner, Respondent.
Nos. 112-117.Circuit Court of Appeals, Second Circuit.
January 15, 1940.
On petitions to review orders of the Board of Tax Appeals assessing against the taxpayers deficiencies in their income taxes for the year 1933.
Winthrop G. Brown and Horace N. Taylor, both of New York City (Winthrop G. Brown, Joseph Walker, Horace N. Taylor, and J.C. Wilberding, Jr., all of New York City, on the brief), for petitioners.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. for respondent.
Before L. HAND, CHASE and PATTERSON, Circuit Judges.
PER CURIAM.
Orders affirmed upon the authority of Andre DeCoppet v. Helvering, 2 Cir., 108 F.2d 787.