Legal Opinion

Elbert v. Johnson

Court of Appeals for the Second Circuit

Decided November 25, 1947No. 23, Docket 20646Published

1Opinion of the Court

164 F.2d 421 (1947)

ELBERT et ux.

v.

JOHNSON.

No. 23, Docket 20646.

Circuit Court of Appeals, Second Circuit.

November 25, 1947.

Gustave Simons, of New York City (N. Matthew Gottesmann, of New York City, of counsel), for appellants.

John F.X. McGohey, U.S. Atty., of New York City (John B. Creegan, Asst. U.S. Atty., of New York City, of counsel), for appellee.

Before L. HAND, SWAN and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The present action was brought by the plaintiffs, a husband and wife who filed a joint income tax return for the taxable year ending October 31, 1938, to recover $18,600 with…

2Cases cited23 opinions

  1. Bull v. United StatesSupreme Court of the United States · 1935
  2. Southern Pacific Co. v. BogertSupreme Court of the United States · 1919
  3. Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
  4. Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
  5. William W. Bierce, Ltd. v. HutchinsSupreme Court of the United States · 1907

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