Legal Opinion

Commissioner of Internal Revenue v. Benjamin and Julia F. Mahler

Court of Appeals for the Second Circuit

Decided January 3, 1956No. 23480Published

1Opinion of the Court

228 F.2d 903

56-1 USTC P 9171

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Benjamin and Julia F. MAHLER, Respondents.

No. 9, Docket 23480.

United States Court of Appeals Second Circuit.

Argued Dec. 14, 1955.

Decided Jan. 3, 1956.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky and George F. Lynch, Sp. Assts. to Atty. Gen., for petitioner.

Benjamin Mahler, New York City, for respondents.

Robert Ash, Washington, D.C., as amicus curiae.

Before CLARK, Chief Judge, and MEDINA and WATERMAN, Circuit Judges.

2Per curiam

1

We agree with and shall follow the decisions made on the precise point at issue…

3Cases cited6 opinions

  1. Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
  2. Stockly v. CommissionerUnited States Tax Court · 1954
  3. George K. Ford and Helen L. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
  4. Commissioner of Internal Revenue v. Ayres J. Stockly and Esther W. StocklyCourt of Appeals for the Third Circuit · 1955
  5. Marshall v. HofferbertDistrict Court, D. Maryland · 1952

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