1. Home
  2. Browse Decisions
  3. F.2d
  4. 202 F.2d
  5. 202 F.2d 69 (1953)
 

MORSE v. COMMISSIONER OF INTERNAL REVENUE

No. 98, Docket 22460.

202 F.2d 69 (1953)

MORSE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided February 5, 1953.

Attorney(s) appearing for the Case

G. Barron Mallory, Chadbourne, Hunt, Jaeckel & Brown, New York City, for petitioner.

Charles S. Lyon, Ellis N. Slack and Carlton Fox, Washington, D. C., for respondent.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The findings and decision of the Tax Court, reported in 17 T.C. 1244, state the facts. The taxpayer does not dispute the findings. We agree with its decision and the reasons it gives to justify the decision. The taxpayer concedes that the first sentence of § 22(b) (2) (B) does not apply.1 He insists that the second sentence does.

1. We think not. We think it relates exclusively...

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