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U.S. Court of Appeals for the Second Circuit, 1938

Cogan v. Commissioner of Internal Revenue

Cogan v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided July 11, 1938 · L. Hand, Augustus N. Hand, and Chase, Circuit Judges
97 F.2d 996 (Federal Reporter, Second Series)

Cogan v. Commissioner of Internal Revenue

Opinion

97 F.2d 996 (1938)

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

No. 373.

Circuit Court of Appeals, Second Circuit.

July 11, 1938.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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