Helvering v. Wiese

WOODROUGH, Circuit Judge,

dissenting.

I dissent upon the same grounds elaborated by Judge L. Hand in Commissioner v. Oswego & Syracuse R. Co. (C. C. A.) 62 F.(2d) 518, strengthened to some slight extent by McDonnell v. United States, 288 U. S. 420, 53 S. Ct. 410, 77 L. Ed. 869.