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HARMAN v. HELVERING

No. 309.

90 F.2d 622 (1937)

HARMAN v. HELVERING.

Circuit Court of Appeals, Second Circuit.

June 14, 1937.

Attorney(s) appearing for the Case

Mark Eisner, of New York City (Ferdinand Tannenbaum and Walter J. McNichols, both of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Howard P. Locke, Sp. Assts. to the Atty. Gen., for respondent.

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

L. HAND, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals refusing to expunge a deficiency assessment levied against the taxpayer upon part of his income for the year 1932. The question is whether the part so assessed was immune from taxation as income of an "official" or "employee" under article 643 of Regulations 77. The petitioner is an official stenographer of the Supreme Court of New York, appointed...

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