1. Home
  2. Browse Decisions
  3. F.2d
  4. 134 F.2d
  5. 134 F.2d 219 (1943)
 

HOLMES v. COMMISSIONER OF INTERNAL REVENUE

No. 8141.

134 F.2d 219 (1943)

HOLMES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided March 1, 1943.

Attorney(s) appearing for the Case

Harold Harper, of New York City (Ben A. Matthews, James E. Austin, and Nida Root Nestel, all of New York City, on the brief), for petitioner.

Irving I. Axelrad, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and JONES, Circuit Judges.

BIGGS, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, the Board having determined that the taxpayer is liable for a deficiency in income taxes for the year 1937. The wife of the taxpayer has likewise filed a petition for review of a decision of the Board affirming a ruling of the Commissioner assessing a deficiency in income tax against her. The case last referred to stands upon our docket at No. 8142. It has been...

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