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Commissioner of Internal Revenue v. Marshall

Circuit Court of Appeals, Second Circuit
Jun 28, 1937
91 F.2d 1010 (2d Cir. 1937)

Summary

In Commissioner v. Marshall, 91 F.2d 1010 (C.A. 2d Cir.), the Court of Appeals relied primarily upon the Welch decision in the First Circuit.

Summary of this case from Comm'r v. Estate of Church

Opinion

No. 403.

June 28, 1937.

Petition to Review the Decision of the United States Board of Tax Appeals.

James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and John G. Remey, Sp. Assts. to the Atty. Gen., for petitioner.

James L. Banks, Jr., of New York City for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.


Decision affirmed on the authority of Welch v. Hassett, 90 F.2d 833, decided June 1, 1937 (C.C.A.1), and Bullard v. Commissioner, 90 F.2d 144, decided May 25, 1937 (C.C.A.7).


Summaries of

Commissioner of Internal Revenue v. Marshall

Circuit Court of Appeals, Second Circuit
Jun 28, 1937
91 F.2d 1010 (2d Cir. 1937)

In Commissioner v. Marshall, 91 F.2d 1010 (C.A. 2d Cir.), the Court of Appeals relied primarily upon the Welch decision in the First Circuit.

Summary of this case from Comm'r v. Estate of Church
Case details for

Commissioner of Internal Revenue v. Marshall

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Charles H. MARSHALL…

Court:Circuit Court of Appeals, Second Circuit

Date published: Jun 28, 1937

Citations

91 F.2d 1010 (2d Cir. 1937)

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Comm'r v. Estate of Church

The discussion in the opinion in Hassett v. Welch, supra, was limited to the claimed effect of the 1931 and…