U.S. Court of Appeals for the Second Circuit, 1935

Michael v. Commissioner of Internal Revenue

Michael v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided March 4, 1935 · L. Hand, Swan, and Chase, Circuit Judges
75 F.2d 966; 15 A.F.T.R. (P-H) 346; 1935 U.S. App. LEXIS 3115 (Federal Reporter, Second Series)

Michael v. Commissioner of Internal Revenue

Opinion

75 F.2d 966 (1935)

MICHAEL et al.
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 224.

Circuit Court of Appeals, Second Circuit.

March 4, 1935.

*967 *968 *969 *970 S. Wallace Dempsey, of Washington, D. C. (Thomas Dowd, of Salamanca, N. Y., of counsel), for appellants.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellee.

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

PER CURIAM.

Decision affirmed on opinion below.

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