HELVERING v. LEARY

No. 4212.

93 F.2d 826 (1938)

HELVERING, Com'r of Internal Revenue, v. LEARY.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1938.


Attorney(s) appearing for the Case

Maurice J. Mahoney, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Thomas M. Wilkins, of Washington, D. C., for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and McCLINTIC, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition for a review of a decision of the United States Board of Tax Appeals, entered in October, 1936, and involves income taxes of the respondent, for the calendar year 1931, in the sum of $7,977.39. The decision of the Board was entered in November, 1936, and is reported in 34 B. T. A. 1206.

The facts were stipulated and there is no contention as to them as found by the Board...

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