Legal Opinion
Sun-Herald Corporation v. Duggan
Court of Appeals for the Second Circuit
Decided February 26, 1947No. 94, 95, Dockets 20368, 20369PublishedCited by 13 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The plaintiffs appeal from judgments in two actions to recover income taxes which they allege had been wrongfully assessed against them for the year 1930. The facts are so nearly alike in each case that it will not be necessary to deal with the appeals separately. Although the important question is whether the plaintiffs received any income whatever in 1930, they raise a subsidiary objection of which we will dispose at the start: i. e. whether they were not in any event exempt under subdivision fourteen of § 103 of the Rev enue Act of 1928,26 U.S.C.A. Int.Rev.Code, §…
2Cases cited5 opinions
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- Price v. . BrownNew York Court of Appeals · 1885
- Ensign v. HookerCity of New York Municipal Court · 1896
- Congress Tucking Co. v. Alton Dress & Waist Co.Appellate Terms of the Supreme Court of New York · 1915
3Cited by13 opinions
- Lehigh Valley Industries, Inc., and Lehigh Colonial Corporation, Vsv. Norman Birenbaum, and David BirenbaumCourt of Appeals for the Second Circuit · 1975
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Commissioner of Internal Revenue v. John Danz Charitable TrustCourt of Appeals for the Ninth Circuit · 1960
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