Charles Simon and Herman T. Warshow v. Jane M. Hoey

Second Circuit Court of Appeals

Argued January 12, 1950.

Decided January 30, 1950.

Writ of Certiorari Denied May 29, 1950.

Second Circuit Court of Appeals · decided 1950-01-30

2 counsel of record

Relies on 88 F. Supp. 754 - Simon v. Hoey

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1950-01-30

How this case has been cited

Cited by 18 later decisions — most recently January 1993

5 federal appellate · 1 district · 3 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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See 70 S.Ct. 1001.

Appeal from the United States District Court for the Southern District of New York.

From a judgment dismissing the complaint on the merits after a trial without a jury in an action brought by the Executors of the Estate of Edward J. Cornish to recover income taxes imposed on the estate as a result of net capital gains realized by it on the sale of capital assets, the Executors Charles Simon and Herman T. Warshow appeal.

Alexander & Green, New York City, James D. Ewing, Lasater Terrell and Christian H. Genghof, New York City, of counsel, for plaintiffs-appellants.

Irving H. Saypol, United States Attorney, New York City, David McKibbin, Assistant United States Attorney, New York City, of counsel, for defendant-appellee.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

PER CURIAM.

¶1

Affirmed on the opinion of Leibell, J. 88 F.Supp. 754.