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

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)

Counsel

Mr. Henry Ward Beer, of New York City, for petitioner., Mr. Lee A. Jackson, Special Assistant to the Attorney General, with whom Assistant Attorney General dark and Mr. J. Louis Monarch, Special Assistant to the Attorney General, were on the brief, for respondent. Messrs. Sewall Key, Special Assistant to the Attorney General, and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Robert L. Williams, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C, also entered appearances for respondent.

Cases that cite this one

7 later published cases cite this decision.

Armaganian v. Commissioner (United States Tax Court 1978)
Brewster v. Commissioner (United States Tax Court 1977)
Anthony v. Commissioner (United States Tax Court 1976)
Estate of Haseltine v. Commissioner (United States Tax Court 1976)
Halling v. Commissioner (United States Tax Court 1968)
Bon Realty Co. v. Commissioner (United States Tax Court 1967)
Robinson's Dairy, Inc. v. Commissioner of Internal Revenue (10th Cir. 1962)

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.

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.