Legal Opinion
Coughlin v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 14, 1953No. 22487_1PublishedCited by 33 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioner has been a member of the bar for many years and in 1944 was admitted to practice before the Treasury Department.’ In 1946 he was in active practice in Binghamton, N. Y., as a member of a firm of lawyers there. The firm engaged in general practice but did considerable work which required at least one member to be skilled in matters pertaining to Federal taxation and to maintain such skill by keeping informed as to changes in the tax laws and the significance of pertinent court decisions when made. His partners relied on him to keep advised on that subject…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
3Cited by33 opinions
- Ford v. CommissionerUnited States Tax Court · 1971
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
- Watson v. CommissionerUnited States Tax Court · 1959
- Rudolph v. United StatesSupreme Court of the United States · 1962
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
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