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VAN AMERINGEN-HAEBLER v. HELVERING

No. 31.

132 F.2d 855 (1942)

VAN AMERINGEN-HAEBLER, Inc., v. HELVERING.

Circuit Court of Appeals, Second Circuit.

December 28, 1942.

Attorney(s) appearing for the Case

John F. Condon, Jr., and Rogers & Condon, all of New York City (Jack M. Evans, of New York City, of counsel), for petitioner.

Muriel S. Paul, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN and CHASE, Circuit Judges.

PER CURIAM.

The Commissioner asks that the case be remanded to the Tax Court in order that it may be reconsidered in the light of the § 501(a) of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, which amended § 14(a) (2) and § 26(c) of the Revenue Act of 1936, and added subdivisions (f) and (g) to § 26 of that Act; § 501 (b) of the Act of 1942 having made these changes retroactive. Since the whole case was tried upon the assumption that...

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