1. Home
  2. Browse Decisions
  3. F.2d
  4. 104 F.2d
  5. 104 F.2d 177 (1939)
 

INDUSTRIAL BANKERS SECURITIES CORPORATION v. HIGGINS

No. 244.

104 F.2d 177 (1939)

INDUSTRIAL BANKERS SECURITIES CORPORATION v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

May 8, 1939.

Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (William L. Lynch and William F. Young, Asst. U. S. Attys., both of New York City, of counsel), for appellant.

Davis, Polk, Wardwell, Gardiner & Reed, of New York City, and J. N. Welch and L. E. Green, both of Boston, Mass. (Robert C. Vincent, of New York City, of counsel), for appellee.

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

AUGUSTUS N. HAND, Circuit Judge.

This is an appeal by the defendant, Collector of Internal Revenue, from two judgments recovered by the plaintiff against him for $138,490.17 and $51,421.98 respectively, together with interest and costs. The judgments were based on claims of the plaintiff, Industrial Bankers Securities Corporation, for income taxes alleged to have been overassessed against it for the years ending September 30, 1932, and September 30, 1933. We think...

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