Helvering v. S. E. & M. E. Bernheimer Co.

Second Circuit Court of Appeals

Decided July 7, 1941.

Second Circuit Court of Appeals · decided 1941-07-07

Cited by 6 later decisions — most recently March 1957

6 federal appellate ·

2 counsel of record

Relies on United States v. Anderson · Carondelet Bldg. Co. v. Fontenot · S. E. & M. E. Bernheimer Co. v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1941-07-07

View the full empirical analysis of this case →

¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for petitioner.

¶2Wilbur H. Friedman and Proskauer, Rose & Paslcus, all of New York City (Alfred Appel and Albert L. Solodar, both of New York City, of counsel), for respondent.

¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

¶4PER CURIAM.

¶5Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.