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

Chimchirian v. Helvering

Chimchirian v. Helvering
U.S. Court of Appeals for the D.C. Circuit · Decided February 26, 1942
125 F.2d 746; 75 U.S. App. D.C. 258; 28 A.F.T.R. (P-H) 1138; 1942 U.S. App. LEXIS 4462 (Federal Reporter, Second Series)

Chimchirian v. Helvering

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.

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

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