ASKIN & MARINE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 417.

66 F.2d 776 (1933)

ASKIN & MARINE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

August 29, 1933.


Attorney(s) appearing for the Case

Charles D. Hamel, of Washington, D. C., Alexander Appel, of New York City, and Benj. H. Saunders, of Washington, D. C. (Hamel, Park & Saunders and Edward M. Woolf, all of Washington, D. C., of counsel), for petitioner.

Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Hugh Brewster, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The petitioner, a New York corporation having its principal office in New York City, operated a chain of retail clothing stores. Its merchandise was sold on credit. The purchaser was required to make a payment at the time of sale and to agree to pay the remainder of the purchase price in weekly installments. A card was kept at the principal office for each customer on which a record of sales and payments were made from daily reports from the...

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