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NATIONAL CITY BANK OF NEW YORK v. HELVERING

No. 188.

98 F.2d 93 (1938)

NATIONAL CITY BANK OF NEW YORK v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 12, 1938.

Attorney(s) appearing for the Case

Frederick H. Wood, of New York City, and P. P. Campbell and H. B. McCawley, both of Washington, D. C. (Joseph C. White and Charles McClumpha, both of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Carlton Fox, and Lee A. Jackson, Sp. Assts. to Atty. Gen., for respondent.

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

L. HAND, Circuit Judge.

This case arises on a petition to review an order of the Board of Tax Appeals, assessing an income tax deficiency for each of the years 1922 and 1923 against the petitioner, as executor of James E. O'Neil. The facts are as follows. During the years 1921, 1922 and 1923 O'Neil was president and general manager of the Prairie Oil and Gas Company. He resigned on September 11, 1923, left for France in December...

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