Johnson v. Commissioner

Third Circuit Court of Appeals

Decided Sept. 24, 1931.

Third Circuit Court of Appeals · decided 1931-09-24

2 counsel of record

Relies on Cooper v. United States

Good law ✅— No negative treatment on recordhow we know

Opinion by Joseph Buffington · Decided 1931-09-24

How this case has been cited

Cited by 16 later decisions (2 by the Supreme Court) — most recently October 1980

8 federal appellate · 1 district ·

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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¶1Garey, Crowley & Beatty, of New York City (Edward K. Kennedy and Earl J. Garey, both of New York City, of counsel), for petitioner.

¶2G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

¶3Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge (now Circuit Judge).

¶4BUFFINGTON, Circuit Judge.

¶5This appeal is dismissed on authority of Cooper v. U. S., 280 U. S. 409, 50 S. Ct. 164, 74 L. Ed. 516.