U.S. Court of Appeals for the Second Circuit, 1952

Bosworth v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided February 5, 1952 · Brennan, Clark, Hand

194 F.2d 102 (Federal Reporter, Second Series)

Counsel

Milbank, Tweed, Hope & Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy and Robert L. Woodford, all of New York City, of counsel, for petitioner., Ellis N. Slack, Acting Asst. Atty. Gen., and Richard D. Harrison, Sp. Asst, to Atty. Gen., for respondent.

Cases that cite this one

3 later published cases cite this decision.

Gumm v. Commissioner (United States Tax Court 1989)
Gumm v. Commissioner of Internal Revenue Service (9th Cir. 1991)
Eyler v. Commissioner (United States Tax Court 1983)

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 on opinion of Arundell, J., 16 T. C. 572, and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774.

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