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97 F.2d 996

Docket No. 373.

Cogan v. Commissioner

Second Circuit Court of Appeals

Decided July 11, 1938.

Second Circuit Court of Appeals · decided 1938-07-11

2 counsel of record

Relies on Gregory v. Helvering

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1938-07-11

How this case has been cited

Cited by 4 later decisions — most recently June 1961

1 federal appellate ·

201938194019501960decided

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 →

¶1Frederick L. Pearce, of Washington, D. C. (George M. Morris, and Morris, Kix-Miller & Baar, all of Washington, D. C., of counsel), for petitioner.

¶2James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and Edward J. Ennis, of New York City, for respondent.

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

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