Legal Opinion
Darcy v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 24, 1933No. 363PublishedCited by 29 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The facts are not in dispute and were found by the Board of Tax Appeals as follows:
“Findings of Fact.
“The petitioners, residents of New York State, are the executors of the estate of James . Temple Gwathmey who died June 11, 1924. The decedent, prior to his death, was a member of the partnership of George H. McFadden & Bro., commission cotton factors, having its principal office in Philadelphia, Pennsylvania, and an office in New York City. He was the resident partner in charge of the New York City office. The partnership agreement, in effect at the time of the decedent’s…
2Cases cited5 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- Hughes v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Perthur Holding Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1932
3Cited by29 opinions
- Commissioner v. RissCourt of Appeals for the Eighth Circuit · 1967
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Commissioner of Internal Revenue v. Richard R. Riss, Sr., Richard R. Riss, Sr. v. Commissioner of Internal Revenue, (Two Cases). Richard R. Riss, Sr. And Helen G. Riss v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Worcester County Tr. Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1943
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