Legal Opinion
Commissioner of Internal Revenue v. Crane
Court of Appeals for the Second Circuit
Decided April 29, 1946No. 23Published
1Opinion of the Court
153 F.2d 504 (1945)
COMMISSIONER OF INTERNAL REVENUE
v.
CRANE.
No. 23.
Circuit Court of Appeals, Second Circuit.
December 28, 1945.
Writ of Certiorari Granted April 29, 1946.
Morton K. Rothschild, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen.
Edward S. Bentley and Conklin & Bentley, all of New York City, for respondent.
Before L. HAND, SWAN, and FRANK, Circuit Judges.
Writ of Certiorari Granted April 29, 1946. See 66 S.Ct. 980.
L. HAND, Circuit Judge.
The Commissioner appeals from an order of the Tax Court, expunging a…
2Cases cited11 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Kortright v. . CadyNew York Court of Appeals · 1860
- United States v. HendlerSupreme Court of the United States · 1938
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
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