Bramer v. Commissioner

Third Circuit Court of Appeals

Argued March 6, 1947.

Decided May 12, 1947.

Rehearing Denied July 5, 1947.

Third Circuit Court of Appeals · decided 1947-05-12

2 counsel of record

Key passage — most relied on by later courts

““The decision of the Tax Court must be affirmed. See 6 T.C. 1027 . Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489 , 64 S.Ct. 239 , 88 L.Ed. 248 , and the later similar decisions of the Supreme Court.””

quoted by 1 later decision, including 154 F. Supp. 167 - Kaplan v. United States

Relies on Dobson v. Commissioner · Bramer v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1947-05-12

How this case has been cited

Cited by 15 later decisions — most recently August 1997

4 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

¶1Samuel Kaufman, of Pittsburgh, Pa. (Frank R. S. Kaplan, of Pittsburgh, Pa., and Maurice J. Mahoney, of Washington, D. C., on the brief), for petitioner.

¶2Irving I. Axelrod, of Washington, D. C. (Helen R. Carloss and Norman S. Altman, Sp. Assts. to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS, GOODRICH, and O’CONNELL, Circuit Judges.

¶4PER CURIAM.

¶5The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.