Legal Opinion
Humphreys v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 1, 1937No. 228PublishedCited by 9 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is a petition for review of an order of the Board of Tax Appeals determining deficiencies in the income taxes of Adrian C. Humphreys, the petitioner, for the years 1927, 1928, and 1929. A companion case of W. Jule Day, a partner of Humphreys, is to be disposed of in accordance with the final decision in the present proceeding.
Adrian C. Humphreys and W. Jule Day, and their wives, Caroline G. Humphreys and Phoebe D. Day, on January 1, 1920, orally agreed to become partners under the name of Humphreys Day & Co., and they thereafter engaged in public…
2Cases cited3 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
3Cited by9 opinions
- Bancroft v. Indemnity Insurance Co. of North AmericaDistrict Court, W.D. Louisiana · 1962
- Montgomery v. ThomasCourt of Appeals for the Fifth Circuit · 1944
- Hardymon v. GlennDistrict Court, W.D. Kentucky · 1944
- Tower v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1945
- Nichols v. CommissionerUnited States Tax Court · 1959
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