WARD v. COMMISSIONER OF INTERNAL REVENUE

No. 66, Docket No. 20266.

159 F.2d 502 (1947)

WARD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 10, 1947.


Attorney(s) appearing for the Case

Roswell Magill and Roswell L. Gilpatric, both of New York City (Cravath, Swaine & Moore, of New York City, of counsel), for petitioner.

Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, A. F. Prescott and Melva M. Graney, Sp. Assts. to the Atty Gen., for respondent.

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


CHASE, Circuit Judge.

The Commissioner determined a deficiency of $12,932.81 in the income taxes of the petitioner as reported by the latter for the calendar year 1941. The Tax Court redetermined the deficiency in the same amount and this petition was filed to review that decision.

The pertinent facts are not in dispute and were stated in the opinion of the Tax Court as follows: "The major portion of the facts have been stipulated. Such stipulation is adopted...

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