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

Demuth v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided December 12, 1938

100 F.2d 1012; 22 A.F.T.R. (P-H) 392; 1938 U.S. App. LEXIS 2769 (Federal Reporter, Second Series)

Counsel

Mark Eisner and Ferdinand Tannenbaum, both of New York City, for petitioner., James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Janney v. Commissioner (3d Cir. 1939)
Nelson v. Commissioner (4th Cir. 1939)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

This appeal was argued with Pierce v. Commissioner, 2 Cir.; 100 F.2d 397, the opinion in which is handed down herewith. The questions presented were the same and the decision of that appeal is determinative of this as well. Order affirmed.

L. HAND, Circuit Judge, dissents.

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