1. Home
  2. Browse Decisions
  3. F.2d
  4. 88 F.2d
  5. 88 F.2d 559 (1937)
 

COMMISSIONER OF INTERNAL REVENUE v. PALMER

No. 3100.

88 F.2d 559 (1937)

COMMISSIONER OF INTERNAL REVENUE v. PALMER.

Circuit Court of Appeals, First Circuit.

February 12, 1937.

Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

Robert G. Dodge, of Boston, Mass. (A. Mitchell Palmer and William D. Harris, both of Washington, D. C., and Francis V. Barstow, of Boston, Mass., on the brief), for Bradley W. Palmer.

D. A. Embury, of New York City, amicus curiæ.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision by the Board of Tax Appeals which was adverse to the government. The tax involved is an additional (or deficiency) assessment of income taxes for the year 1929. The facts are stipulated in great detail. The case was heard by the Board on the stipulation and the documentary exhibits.

The taxpayer, Mr. Palmer, was a...

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