U.S. Court of Appeals for the Third Circuit, 1931

Johnson v. Commissioner

U.S. Court of Appeals for the Third Circuit · Decided September 24, 1931 · Buffington

52 F.2d 727; 1931 U.S. App. LEXIS 3766; 1931 U.S. Tax Cas. (CCH) 9561 (Federal Reporter, Second Series)

Counsel

Garey, Crowley & Beatty, of New York City (Edward K. Kennedy and Earl J. Garey, both of New York City, of counsel), for petitioner., G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Cases that cite this one

1 later published case cites this decision.

Heinz v. Commissioner of Internal Revenue (3d Cir. 1938)

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

BUFFINGTON, Circuit Judge.

This appeal is dismissed on authority of Cooper v. U. S., 280 U. S. 409, 50 S. Ct. 164, 74 L. Ed. 516.

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