R. Simpson & Co. v. Helvering
R. Simpson & Co. v. Helvering
128 F.2d 742; 29 A.F.T.R. (P-H) 709; 1942 U.S. App. LEXIS 3696
(Federal Reporter, Second Series)
R. Simpson & Co. v. Helvering
Opinion of the Court
Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O’Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.