Legal Opinion
Commissioner of Internal Revenue v. Adolph Hirsch & Co.
Court of Appeals for the Second Circuit
Decided February 4, 1929No. 143PublishedCited by 26 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The respondent was incorporated under the laws of the state of New York on August 18, 1919. The Brazilian Rubber Plantation & Development Company was also incorporated in New York on July 6,1919. Both corporations had their place of business at a common address in New York City. Adolph Hirsch and his brother wero engaged as partners in business as importers from South America, having branches there. Adolph Hirsch had a 60 per cent, interest in the firm and his brother 40 per cent. They then incorporated in 1919 as Adolph Hirsch & Co., Inc.; 15 per cent, of tho stock was…
2Cases cited3 opinions
- Ice Service Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Alameda Inv. Co. v. McLaughlinDistrict Court, N.D. California · 1928
- Montana Mercantile Co. v. RasmussonDistrict Court, D. Montana · 1928
3Cited by26 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Remington Rand, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- United States v. CLEVELAND, P. & ER CO.Court of Appeals for the Sixth Circuit · 1930
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Commissioner of Internal Revenue v. Ben Ginsburg Co.Court of Appeals for the Second Circuit · 1931
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