Legal Opinion

Harriman National Bank v. Com'r of Internal Revenue

Court of Appeals for the Second Circuit

Decided August 4, 1930No. 372Published

1Opinion of the Court

43 F.2d 950 (1930)

HARRIMAN NATIONAL BANK, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 372.

Circuit Court of Appeals, Second Circuit.

August 4, 1930.

Cotton, Franklin, Wright & Gordon, of New York City (Boykin C. Wright and Charles C. Parlin, both of New York City, of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND,…

2Cases cited6 opinions

  1. Mercantile Bank v. New YorkSupreme Court of the United States · 1887
  2. Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
  3. People Ex Rel. Pratt v. GoldfogleNew York Court of Appeals · 1926
  4. Harriman National Bank v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  5. Yerkes v. . National BankNew York Court of Appeals · 1877

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