Legal Opinion
Foley v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 18, 1938No. Nos. 6282, 6381PublishedCited by 1 opinion
1Opinion of the Court
BIGGS, Circuit Judge.
Two appeals are here involved. The first is in case No. 6282 and is that of the executor and executrices of the estate of Thomas J. Foley from a decision of the Board of Tax Appeals. The second is in case No. 6381, and is the appeal of the Commissioner of Internal Revenue from a decision of the Board. Since both appeals arise largely out of the same facts and circumstances, they will be considered by us in one opinion.1(1) As to the Appeal on Behalf of the Estate of Thomas J. Foley, Deceased.
The petitioners seek a review of a decision of the Board of Tax Appeals, holding…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Helvering v. RankinSupreme Court of the United States · 1935
- Snyder v. CommissionerSupreme Court of the United States · 1935
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
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3Cited by1 opinion
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944