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

Commissioner v. Title Guarantee & Trust Co.

U.S. Court of Appeals for the Second Circuit · Decided December 1, 1941 · No. 25 · Chase, Liand, Swan

123 F.2d 819; 28 A.F.T.R. (P-H) 425; 1941 U.S. App. LEXIS 2824 (Federal Reporter, Second Series)

Counsel

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, L. W. Post, J. Louis Monarch, and Gerald L. Wallace, Sp. Assts. to the Atty. Gen. for petitioner., Holt S. McKinney, Rollin Browne, and George Craven, all of New York City, for respondent.

Cases that cite this one

1 later published case cites this decision.

Morschauser v. Commissioner (United States Tax Court 1958)

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.

The precise question presented by this appeal was decided by the Circuit Court of Appeals for the Third Circuit in Commissioner v. Warren Webster Trust No. 1, 122 F.2d 915, opinion filed October 6, 1941. For the reasons there stated we think the decision of the Board was correct. Order affirmed.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.