Legal Opinion
Commissioner of Internal Revenue v. Park
Court of Appeals for the Third Circuit
Decided June 29, 1940No. 7210Published
1Opinion of the Court
113 F.2d 352 (1940)
COMMISSIONER OF INTERNAL REVENUE
v.
PARK.
No. 7210.
Circuit Court of Appeals, Third Circuit.
June 29, 1940.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for petitioner.
Joseph Gilfillan, of Philadelphia, Pa., for respondent.
Before BIGGS, MARIS, and CLARK, Circuit Judges.
MARIS, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue for the review of a decision of the Board of Tax Appeals. The record discloses that on December 14, 1923, the taxpayer made and delivered to his wife his demand…
2Cases cited26 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. CliffordSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- DeGanay v. LedererSupreme Court of the United States · 1919
- Maillard v. LawrenceSupreme Court of the United States · 1854
21 more not listed; retrieve them via the Exa API.