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287 U.S. 642

Docket No. 345.

Berlin v. Commissioner

Supreme Court of the United States

Decided October 17, 1932.

Supreme Court of the United States · decided 1932-10-17

1 counsel of record

Good law ✅— No negative treatment on recordhow we know

Decided 1932-10-17

How this case has been cited

Cited by 36 later decisions — most recently December 1979 · most notably Davis Et Ux. v. Commissioner of Internal Revenue (1950), Bartholomew v. Universe Tankships, Inc. (1959)

17 federal appellate · 2 district · 2 state decisions

21019321940195019601970decided

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 →

¶1Mr. Abraham S. Gilbert for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Whitney North Seymour, Sewall Key, John H. McEvers, and Wm. H. Riley, Jr., for respondent.

¶2Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

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