1. Home
  2. Browse Decisions
  3. F.2d
  4. 115 F.2d
  5. 115 F.2d 209 (1940)
 

COMMISSIONER OF INTERNAL REVENUE v. POWERS

No. 3546.

115 F.2d 209 (1940)

COMMISSIONER OF INTERNAL REVENUE v. POWERS.

Circuit Court of Appeals, First Circuit.

Certiorari Granted November 12, 1940.

Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for Commissioner.

Ralph G. Boyd, of Boston, Mass. (Roger E. Ela, Nutter, McClennen & Fish, and Robert Vance Brown, all of Boston, Mass., on the brief), for Powers.

Before MAGRUDER and MAHONEY, Circuit Judges, and SWEENEY, District Judge.

Certiorari Granted November 12, 1940. See 61 S.Ct. 141, 85 L.Ed. ___.

SWEENEY, District Judge.

This case is before us on the petition of the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals, entered January 9, 1939, in which that Board ruled that there was no deficiency in the gift tax paid by the respondent for the year 1935.

In late November and early December, 1935, the...

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