Legal Opinion
Commissioner of Internal Revenue v. The Bagley & Sewall Co.
Court of Appeals for the Second Circuit
Decided April 21, 1955No. 109, Docket 23096Published
1Opinion of the Court
221 F.2d 944
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The BAGLEY & SEWALL CO., Respondent.
No. 109.
Docket 23096.
United States Court of Appeals Second Circuit.
Argued February 15, 1955.
Decided April 21, 1955.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for petitioner.
Dunk, Conboy, McKay & Bachman, Watertown, N. Y. (Lawrence Conboy, Watertown, N. Y., of counsel), for respondent.
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Webster v. FallSupreme Court of the United States · 1925
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
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