Legal Opinion
R. Simpson & Co. v. Helvering
Court of Appeals for the Second Circuit
Decided June 19, 1942No. 147PublishedCited by 1 opinion
1Per curiam
Affirmed as to the first point, on the authority of Noteman v. Welch, 1 Cir., 108 F.2d 206; and as to the second, on the authority of O’Sullivan Rubber Co. v. Commissioner, 2 Cir., 120 F.2d 845.
2Cases cited2 opinions
- O'Sullivan Rubber Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1941
- Noteman v. WelchCourt of Appeals for the First Circuit · 1939
3Cited by1 opinion
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944