Legal Opinion

Commissioner v. Gerhardt

Court of Appeals for the Second Circuit

Decided November 3, 1937No. Nos. 87-89PublishedCited by 1 opinion

1Per curiam

Orders affirmed in open court on authority of Brush v. Commissioner (C.C.A.) 85 F.2d 32; Ten Eyck v. Commissioner (C.C.A.) 76 F.2d 515, and People ex rel. Rogers v. Graves, 299 U.S. 401, 57 S.Ct. 269, 81 L.Ed. 306.

2Cases cited3 opinions

  1. New York Ex Rel. Rogers v. GravesSupreme Court of the United States · 1937
  2. Commissioner of Internal Revenue v. Ten EyckCourt of Appeals for the Second Circuit · 1935
  3. Brush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936

3Cited by1 opinion

  1. Guardian Industries Corp. v. CommissionerUnited States Tax Court · 2014