HELVERING v. BOEKMAN

No. 34.

107 F.2d 388 (1939)

HELVERING, Com'r of Internal Revenue, v. BOEKMAN.

Circuit Court of Appeals, Second Circuit.

November 6, 1939.


Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., and L. W. Post, Sp. Asst. to Atty. Gen., for petitioner.

George S. Hills, of Bartlesville, Okl., for respondent.

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


L. HAND, Circuit Judge.

The question in this appeal is whether the taxpayer, a Dutchman, was properly assessed under § 119 of the Revenue Act of 1928, 26 U.S.C.A. § 119, upon income from sources within the United States, received during the year 1931. He was a produce and commodity broker, doing business in Amsterdam and Hamburg, in partnership with one, Cardozo; he was also a member of two American produce exchanges. Until the period in question it had...

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