Hunter v. Commissioner

Second Circuit Court of Appeals

Decided April 23, 1948.

Second Circuit Court of Appeals · decided 1948-04-23

2 counsel of record

Relies on Fidelity-Philadelphia Trust Co. v. Rothensies · Commissioner of Internal Revenue v. Bayne's Estate

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1948-04-23

How this case has been cited

Cited by 8 later decisions — most recently August 1977

1 state decisions

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.

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¶1Whitney North Seymour, and Francis J. Rogers, both of New York City (Courtland Kelsey, Leslie M. Rapp, and Richard D. Duncan, all of New York City, of counsel), for petitioner.

¶2George A. Stinson, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent.

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

¶4PER CURIAM.

¶5Affirmed on the authority of Fidelity-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108, 65 S.Ct. 508, 89 L.Ed. 783, 159 A.L.R. 227, and Commissioner v. Estate of Bayne, 2 Cir., 155 F.2d 475.