Legal Opinion
Preston v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 31, 1942No. 85Published
1Opinion of the Court
132 F.2d 763 (1942)
PRESTON
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 85.
Circuit Court of Appeals, Second Circuit.
December 31, 1942.
Allin H. Pierce, of New York City, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Irving I. Axelrad, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
SWAN, Circuit Judge.
The question presented is whether the petitioner in computing his taxable net income for the year 1937 is entitled, under section 23(b) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, § 23(b), to deduct as…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. ParkCourt of Appeals for the Third Circuit · 1940
- Preston v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
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