Opinion · Court of Appeals for the Second Circuit

Cogan v. Commissioner

97 F.2d 996

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1938-07-11
Topic: general

PER CURIAM. Order affirmed on the authority of Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.

Citator

UpLaw has not yet analyzed Cogan v. Commissioner. The absence of a flag is not a finding that it is good law.

Cited by: 1 opinion

COGAN v. COMMISSIONER OF INTERNAL REVENUE,97 F.2d 996(2nd Cir. 1938)

Philip J. COGAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 373.

Circuit Court of Appeals, Second Circuit.

July 11, 1938.

Appeal from Board of Tax Appeals.

On petition to review the decision of the United States Board of Tax Appeals.

Frederick L. Pearce, of Washington, D.C. (George M. Morris, and Morris, Kix-Miller Baar, all of Washington, D.C., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Edward J. Ennis, of New York City, for respondent.

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

PER CURIAM.

Order affirmed on the authority of Gregory v. Helvering,293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596, 97 A.L.R. 1355.