1. Home
  2. Browse Decisions
  3. F.2d
  4. 79 F.2d
  5. 79 F.2d 538 (1935)
 

UNITED STATES v. ERB

No. 12.

79 F.2d 538 (1935)

UNITED STATES v. ERB et al.

Circuit Court of Appeals, Second Circuit.

November 4, 1935.

Attorney(s) appearing for the Case

Blake & Voorhees, of New York City (Tracy S. Voorhees, of New York City, Lee I. Park, of Washington, D. C., and Edward I. Devlin, Jr., of New York City, of counsel), for appellants.

F. W. H. Adams, U. S. Atty., of New York City (Leon E. Spencer, Asst. U. S. Atty., of New York City, of counsel), for the United States.

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

AUGUSTUS N. HAND, Circuit Judge.

On March 14, 1925, the Commissioner of Internal Revenue assessed additional income taxes amounting to $139,750.66 against Elmer E. Smathers, of whose will the defendants became executors. Smathers thereafter filed a claim for the reconsideration of the assessment and the abatement of the tax, and as security for payment of such amount as, on reconsideration, might be found due, together with penalties, gave his personal bond for $150...

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