172 F.2d 864
Docket No. 172, Docket 21139.
Second Circuit Court of Appeals
Decided March 3, 1949.
Second Circuit Court of Appeals · decided 1949-03-03
2 counsel of record
Relies on Gordon v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Opinion by (per_curiam) · Decided 1949-03-03
Cited by 5 later decisions — most recently March 1984
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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¶1Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., and Charles Oliphant, of Washington, D. C., for Commissioner of Internal Revenue. 1 '
¶2Theodore Pearson, of New York City (John J. Costello, of New York City, of counsel), for respondent.
¶3Before AUGUSTUS N. HAND, CPIASE, and FRANK, Circuit Judges.
¶5Affirmed on opinion of the Tax Court, 10 T.C. 772.