Commissioner of Internal Revenue v. Wood, 310.
| Decision Date | 29 May 1939 |
| Docket Number | No. 310.,310. |
| Citation | 104 F.2d 1013 |
| Parties | COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Meredith WOOD, Respondent. |
| Court | U.S. Court of Appeals — Second Circuit |
James W. Morris, Asst. Atty. Gen., Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
George M. Wolfson, of New York City (George M. Wolfson, and Cuthbert B. Caton, both of New York City, of counsel), for respondent.
Charles S. McVeigh, of New York City (John A. Lyon and Robert W. Dew, both of New York City, of counsel), for Frederick K. Barbour and Elisabeth Achelis, as amicus curiæ.
Ellsworth C. Alvord and Alger B. Chapman, both of Washington, D. C. (Alvord & Alvord, of Washington, D. C., of counsel), amici curiæ.
Before L. HAND, CHASE, and PATTERSON, Circuit Judges.
Order affirmed on authority of United States v. First National Bank of Birmingham, 5 Cir., 74 F.2d 360.
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