COMMISSIONER OF INT. REV. v. BROOKLYN UNION GAS CO.

No. 25.

62 F.2d 505 (1933)

COMMISSIONER OF INTERNAL REVENUE v. BROOKLYN UNION GAS CO.

Circuit Court of Appeals, Second Circuit.

January 9, 1933.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen. (Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.

Cullen & Dykman, of Brooklyn, N. Y. (Arthur E. Goddard, of Brooklyn, N. Y., of counsel), for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.


SWAN, Circuit Judge.

The income tax in dispute is that of the Brooklyn Union Gas Company and its five subsidiary corporations for the taxable year 1922. The respondent and its subsidiaries were engaged in the manufacture, distribution, and sale of illuminating gas in Brooklyn and its environs. Beginning with the year 1916, some or all of these companies were continuously involved in rate litigation until the controversies were settled in their favor in 1922. Out of...

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