Commissioner v. Wallace
71 F.2d 1002
2d Cir.1934Check TreatmentAffirmed on the authority of McCormick v. Burnet, Commissioner, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244.