U.S. Court of Appeals for the Second Circuit, 1941

Helvering v. S. E. & M. E. Bernheimer Co.

U.S. Court of Appeals for the Second Circuit · Decided July 7, 1941 · Hand, Swan

121 F.2d 454; 27 A.F.T.R. (P-H) 704; 1941 U.S. App. LEXIS 3250 (Federal Reporter, Second Series)

Counsel

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and William L. Cary, Sp. Assts. to Atty. Gen., for petitioner., Wilbur H. Friedman and Proskauer, Rose & Paslcus, all of New York City (Alfred Appel and Albert L. Solodar, both of New York City, of counsel), for respondent.

Cases that cite this one

5 later published cases cite this decision.

Post Office Square Co. v. United States (District Court, D. Massachusetts 1961)
Commissioner of Internal Revenue v. Roy (2d Cir. 1945)
West Point Mfg. Co. v. Davis (United States District Court for the Northern District of Alabama 1944)
COMMISSIONER OF INT. REVENUE v. Schock, Gusmer & Co. (3d Cir. 1943)
Citizens Hotel Co. v. Commissioner (5th Cir. 1942)

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.

Order, 41 B.T.A. 249, affirmed on the authority of United States v. Anderson, 269 U.S. 422, 441, 46 S.Ct. 131, 70 L.Ed. 347, and Carondelet Bldg. Co., Inc. v. Fontenot, 5 Cir., 111 F.2d 267.

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