1. Home
  2. Browse Decisions
  3. F.2d
  4. 52 F.2d
  5. 52 F.2d 17 (1931)
 

STEWART v. COMMISSIONER OF INTERNAL REVENUE

Nos. 78, 79.

52 F.2d 17 (1931)

STEWART v. COMMISSIONER OF INTERNAL REVENUE. SHEARER v. SAME.

Circuit Court of Appeals, Second Circuit.

July 17, 1931.

Attorney(s) appearing for the Case

Harry J. Campaign, of New York City (William A. W. Stewart, George L. Shearer, and Harry J. Campaign, all of New York City, of counsel), for appellants.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. K. Polk, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Raymond M. White, of New York City, amicus curiæ.

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

AUGUSTUS N. HAND, Circuit Judge.

The above appeals were argued together and relate to the income taxes of the appellants who are law partners doing business under the name of Stewart & Shearer. They made and filed their individual returns on the basis of a calendar year, and the additional taxes found against them are for the calendar year 1924. The partnership filed a partnership return on the basis of a fiscal year ending April 30, 1924. The appellants included...

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