U.S. Court of Appeals for the Second Circuit, 1942

R. Simpson & Co. v. Helvering

U.S. Court of Appeals for the Second Circuit · Decided June 19, 1942 · Chase, Hand

128 F.2d 742; 29 A.F.T.R. (P-H) 709; 1942 U.S. App. LEXIS 3696 (Federal Reporter, Second Series)

Counsel

Gerald Donovan, of New York City, for petitioner., Joseph M. Jones, Spec. Asst, to Atty. Gen., for respondent.

Cases that cite this one

1 later published case cites this decision.

Commissioner v. Lane-Wells Co. (Supreme Court of the United States 1944)

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.

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.