Legal Opinion
Roche's Beach, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 9, 1938No. 165Published
1Opinion of the Court
96 F.2d 776 (1938)
ROCHE'S BEACH, Inc.,
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 165.
Circuit Court of Appeals, Second Circuit.
May 9, 1938.
Davies, Auerbach & Cornell, of New York City (Jacob Mertens, Jr., Orrin G. Judd, and Emelyn L. Mackenzie, all of New York City, of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and SWAN, Circuit Judges.
SWAN, Circuit Judge.
The sole question presented for decision is whether Roche's Beach, Inc., a corporation formed under the…
2Cases cited13 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- 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
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
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