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WISTAR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 274, 275.

42 F.2d 192 (1930)

R. W. WISTAR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frederick S. UNDERHILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Second Circuit.

June 9, 1930.

Attorney(s) appearing for the Case

Donald Horne, of Washington, D. C., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John Mc. C. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

The petitioners are alleged to be inhabitants, Wistar, of New Jersey, and Underhill, of Pennsylvania. There are no stipulations in the records that the petitions shall be heard by this court. That would, however, make no difference, since we have held in Massachusetts Fire & Marine Ins. Co. v. Commissioner, 42 F.2d 189, handed down June 9, 1930, that section 1225 (d) of title 26, U. S. Code (26 USCA § 1225(d)...

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