RIECK v. COMMISSIONER OF INTERNAL REVENUE

No. 7483.

118 F.2d 110 (1941)

RIECK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

As Amended on Denial of Rehearing April 2, 1941.


Attorney(s) appearing for the Case

William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert, Bert H. Smyers, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

Wm. L. Cary, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Norman D. Keller, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before CLARK, JONES, and GOODRICH, Circuit Judges.


CLARK, Circuit Judge.

For the third1 time in two years, we are urged to distinguish away a decision of the Supreme Court of the United States. We make no criticism of that. The principle of stare decisis2 clearly does not go to the length of preclusion from persuasion. It may be, nevertheless, a rule of sufficient vitality to cause avoidance of directness. The cases indicate a tendency toward limitation to...

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