Legal Opinion
Askin & Marine Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 29, 1933No. 417PublishedCited by 33 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner, a New York corporation having its principal office in New York City, operated a chain of retail clothing stores. Its merchandise was sold on credit. The purchaser was required to make a payment at the time of sale and to agree to pay the remainder of the purchase priee in weekly installments. A card was kept at the principal office for each customer on which a record of sales and payments were made from daily reports from the various stores. These cards, from 70,000 to 75,000 in number, were kept in files designated respectively as active and delinquent.…
2Cases cited5 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Putnam Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Isbell Porter Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Shearman v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Second Circuit · 1933
3Cited by33 opinions
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
- Bothwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
- Unvert v. CommissionerUnited States Tax Court · 1979
- Sneed v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
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