Chimchirian v. Helvering

U.S. Court of Appeals for the D.C. Circuit February 26, 1942

Chimchirian v. Helvering, 125 F.2d 746 (D.C. Cir. 1942)

75 U.S. App. D.C. 258; 28 A.F.T.R. (P-H) 1138; 1942 U.S. App. LEXIS 4462

Opinion of the Court

PER CURIAM.

The reasons given and the conclusions reached in the opinion of the Board of Tax Appeals1 are, in our opinion, correct. Petitioner’s contention that the Board abused its discretion in denying his motion for a rehearing is without merit.2 We therefore affirm its decision and approve its order.

Chimchirian v. Commissioner of Internal Revenue, 42 B.T.A. 1437.

Bankers’ Pocahontas Coal Co. v. Burnet, 287 U.S. 308, 313, 53 S.Ct. 150, 77 L.Ed. 325; Commissioner of Internal Revenue v. Sussman, 2 Cir., 102 F.2d 919, 923. Cf. Roerich v. Helvering, 73 App.D.C. 13, 15, 115 F.2d 39, 41.

Reference

Full Case Name: Vahram CHIMCHIRIAN v. Guy T. HELVERING, Commissioner of Internal Revenue
Cited By: 9 cases
Status: Published