Legal Opinion
Phipps v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 23, 1942No. 2371Published
1Opinion of the Court
127 F.2d 214 (1942)
PHIPPS
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 2371.
Circuit Court of Appeals, Tenth Circuit.
March 23, 1942.
David A. Reed, of Pittsburgh, Pa. (Fred T. Ikeler, Thomas P. Johnson, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.
HUXMAN, Circuit Judge.
This appeal involves the assessment of deficiency gift taxes in the amount of…
2Cases cited20 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Safe Deposit & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
15 more not listed; retrieve them via the Exa API.