U.S. Court of Appeals for the Second Circuit, 1940

Gaines v. Helvering

Gaines v. Helvering
U.S. Court of Appeals for the Second Circuit · Decided April 22, 1940
111 F.2d 144; 24 A.F.T.R. (P-H) 892; 1940 U.S. App. LEXIS 3601 (Federal Reporter, Second Series)

Gaines v. Helvering

Opinion of the Court

PER CURIAM.

Order affirmed upon the authority of Pierce v. Commissioner of Internal Revenue, 2 Cir., 100 F.2d 397, 121 A.L.R. 647.

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