EMERY v. COMMISSIONER OF INTERNAL REVENUE

No. 3011.

78 F.2d 437 (1935)

EMERY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

June 20, 1935.


Attorney(s) appearing for the Case

Benjamin Wiener, of New York City (Herman Goldman, of New York City, on the brief), for petitioner for review.

Berryman Green, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


MORTON, Circuit Judge.

This is an appeal by the executrix of the deceased taxpayer, Frederick L. Emery, from an adverse decision by the Board of Tax Appeals on assessments of additional income taxes for the years 1924 to 1928, inclusive.

Mr. Emery was a well-known patent lawyer. His principal office was in Boston. Many years ago he formed a partnership with Lucius E. Varney, another patent lawyer, under the firm name of Emery, Booth, Janney & Varney with...

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