Williams v. Helvering 122 F.2d 1021

Mary B. WILLIAMS, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.

No. 13.

Circuit Court of Appeals, Second Circuit.

Oct. 27, 1941.

John T. McGovern, of New York City, for petitioner.

Carleton Fox, Sp. Asst, to Atty. Gen., for respondent.

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