1. Home
  2. Browse Decisions
  3. F.2d
  4. 173 F.2d
  5. 173 F.2d 535 (1949)
 

BARTLETT v. DELANEY

No. 4334.

173 F.2d 535 (1949)

BARTLETT et al. v. DELANEY et al.

United States Court of Appeals First Circuit.

March 23, 1949.

Attorney(s) appearing for the Case

Edward C. Thayer, of Boston, Mass. (E. Barton Chapin, of Boston, Mass., on the brief), for appellants.

Sumner M. Redstone, Sp. Asst. to the Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Maurice P. Wolk, Sp. Assts. to the Atty. Gen., and William T. McCarthy, U. S. Atty., and W. Arthur Garrity, Jr., Asst U. S. Atty., both of Boston, Mass., on the brief), for appellees.

Before MAGRUDER, Chief Judge, WOODBURY, Circuit judge, and PETERS, District Judge.

MAGRUDER, Chief Judge.

These three cases, which were tried together below and consolidated in this court, raise the same question of law. They would be decided in favor of the taxpayer-appellants if we adhered to our decision in Leach v. Commissioner, 1 Cir., 1931, 50 F.2d 371. But the government maintains that the authority of this case has been undermined by subsequent decisions, particularly by Security Flour Mills Co. v. Commissioner...

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