1. Home
  2. Browse Decisions
  3. F.2d
  4. 67 F.2d
  5. 67 F.2d 167 (1933)
 

SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 3494.

67 F.2d 167 (1933)

SMITH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 3, 1933.

Attorney(s) appearing for the Case

Leland T. Atherton, of New York City (Chadbourne, Hunt, Jaeckel & Brown, of New York City, on the brief), for petitioner.

J. P. Jackson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and W. Frank Gibbs, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and GLENN, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, involving income tax assessed against the estate of Richard H. Lynch, for the year 1927, in the amount of $13,232.56. The findings of fact and opinion of the Board of Tax Appeals are reported in 26 B. T. A. 778. The facts as found by the Board are as follows:

"Richard H. Lynch was a special, or limited, partner in the brokerage firm of Merrill, Lynch...

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