HUMPHREYS v. COMMISSIONER OF INTERNAL REVENUE

No. 228.

88 F.2d 430 (1937)

HUMPHREYS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

March 1, 1937.


Attorney(s) appearing for the Case

Newton K. Fox, of New York City, for petitioner Adrian C. Humphreys.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for the Commissioner of Internal Revenue.

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


AUGUSTUS N. HAND, Circuit Judge.

This is a petition for review of an order of the Board of Tax Appeals determining deficiencies in the income taxes of Adrian C. Humphreys, the petitioner, for the years 1927, 1928, and 1929. A companion case of W. Jule Day, a partner of Humphreys, is to be disposed of in accordance with the final decision in the present proceeding.

Adrian C. Humphreys and W. Jule Day, and their wives, Caroline G. Humphreys and Phoebe D. Day...

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