1. Home
  2. Browse Decisions
  3. F.2d
  4. 121 F.2d
  5. 121 F.2d 935 (1941)
 

LONE PINE LAWN CORPORATION v. HELVERING

No. 151.

121 F.2d 935 (1941)

LONE PINE LAWN CORPORATION v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 21, 1941.

Attorney(s) appearing for the Case

Scott P. Crampton, of Washington, D. C., and Barnet D. Golden, of New York City (Geo. E. H. Goodner, of Washington, D. C., of counsel), for petitioner.

Robert N. Anderson, Sp. Asst. to Atty. Gen., and Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., for respondent.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

This case comes up upon a petition to review deficiencies in income tax, assessed by the Board of Tax Appeals against the petitioner, a personal holding company, for the years 1934 and 1935. The Commissioner not only assessed the taxpayer for deficiencies in its income tax, but imposed a surtax upon it as a personal holding company and a penalty under § 291 of the Act of 1934, 26 U.S.C.A. Int...

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