EPSTEIN v. HELVERING

No. 4760.

120 F.2d 427 (1941)

EPSTEIN v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

June 10, 1941.


Attorney(s) appearing for the Case

William D. Harris, of Washington, D. C. (Wm. J. Neale, of Washington, D. C., on the brief), for petitioner and cross-respondent.

F. E. Youngman, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent and cross-petitioner.

Richard B. Barker, of Washington, D. C., as amicus curiae.

Before SOPER, and NORTHCOTT, Circuit Judges, and MOORE, District Judge.


SOPER, Circuit Judge.

This case presents for consideration the petition of Morris M. Epstein for review of a decision of the United States Processing Tax Board of Review and the cross petition of the Commissioner of Internal Revenue for a review of the same decision. The decision was rendered by the Board under the provisions of Title VII of the Revenue Act of 1936, §§ 901 to 917, 49 Stat. 1747, 7 U.S.C.A. §§ 623 note, 644 to 659, in a proceeding...

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