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ELMER v. COMMISSIONER OF INTERNAL REVENUE

No. 135.

65 F.2d 568 (1933)

ELMER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 5, 1933.

Attorney(s) appearing for the Case

Hugh Satterlee, of Washington, D. C. (Alfred S. Weill, of Philadelphia, Pa., and I. Herman Sher and Henderson Mathews, both of New York City, of counsel), for appellant.

Morton K. Rothschild and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

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

L. HAND, Circuit Judge.

The question raised by this appeal is of the taxpayer's right under section 212(d) of the Revenue Act of 1926 (26 USCA § 953(d) — which was made retroactive — to allocate part of his income from installment sales among the years when his customers actually paid for the goods. This in turn depends upon whether the transactions between him and two "finance companies," were sales or...

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