Court of Appeals for the Second Circuit January 6, 1941, 54 (Herzog v. Commissioner of Internal Revenue)

AUGUSTUS N. HAND, Circuit Judge.

On June 28, 1926, the petitioner, Edward Rayne McComb Plerzog, and Pauline Stevenson Herzog were married in the City of- New York. Thereafter three children were born of the marriage, and the spouses have been and are now living together as husband and wife.