HENRY v. COMMISSIONER OF INTERNAL REVENUE

No. 4211.

39 F.2d 358 (1930)

HENRY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 17, 1930.


Attorney(s) appearing for the Case

Wm. Clarke Mason and John Russell, Jr., both of Philadelphia, Pa. (Morgan, Lewis & Bockius, of Philadelphia, Pa., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge.


WOOLLEY, Circuit Judge.

This case and that of Houston v. Commissioner (C. C. A.) 39 F.2d 351, are alike, mutatis mutandis, on all facts save one claimed additional fact and are alike on the law except as affected by that fact.

When the Real Estate Trust Company of Philadelphia failed, Samuel F. Houston, joining the other directors, subscribed $755,000 to a fund raised to restore its solvency, the fund to be used for the purpose...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases