Opinion · Court of Appeals for the Second Circuit

Commissioner v. Bonney

Comm’r v. Bonney, 75 F.2d 1008 (2d Cir. 1935)

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1935-03-11
Topic: general

PER CURIAM. Affirmed on the authority of McCormick v. Burnet, Com’r, 283 U. S. 784, 51 S. Ct. 343, 75 L.

Citator

Commissioner v. Bonney has been questioned or limited by later authorities: relies on overruled authority: 50 S. Ct. 286 (overruled by Commissioner v. Estate of Church). Read them before relying on it. 2 later decisions cite it.

Authority status: caution
Cited by: 2 opinions

COMMISSIONER OF INTERNAL REVENUE v. BONNEY,75 F.2d 1008(2nd Cir. 1935)

COMMISSIONER OF INTERNAL REVENUE, Appellant, v. Flora M. BONNEY et al., as

EXECUTRICES of James A. McDONALD Appellees.

No. 48.

Circuit Court of Appeals, Second Circuit.

March 11, 1935.

Petition to Review the Decision of the United States Board of Tax Appeals.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for appellant.

Taylor, Blanc, Capron Marsh and Edwin W. Cooney, all of New York City (Russell L. Bradford, James D. Ouchterloney, and George H. Craven, all of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Affirmed on the authority of McCormick v. Burnet, Com'r,283 U.S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, May v. Heiner,281 U.S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A.L.R. 1244, and Commissioner v. Wallace (C.C.A.) 71 F.2d 1002.