COMMISSIONER OF INT. REVENUE v. SCHOCK, GUSMER & CO.

Nos. 8295, 8296.

137 F.2d 750 (1943)

COMMISSIONER OF INTERNAL REVENUE v. SCHOCK, GUSMER & CO., Inc. SCHOCK, GUSMER & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided August 23, 1943.


Attorney(s) appearing for the Case

Charles E. Scribner, of New York City (Scribner & Miller, of New York City, on the brief), for taxpayer.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Willard H. Pedrick, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the Commissioner.

Before BIGGS, JONES, and WOODBURY, Circuit Judges.


WOODBURY, Circuit Judge.

These are cross petitions for review of a decision of the United States Board of Tax Appeals, now the Tax Court of the United States, determining a deficiency of $210.11 in the income tax of Schock, Gusmer & Co., Inc., for the fiscal period from January 1, 1937, to August 31, 1937.

The taxpayer is a New Jersey Corporation owning real and tangible personal property in Hoboken, the site...

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