Legal Opinion
De Lappe v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 29, 1940No. 9503Published
1Opinion of the Court
113 F.2d 48 (1940)
DE LAPPE
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 9503.
Circuit Court of Appeals, Fifth Circuit.
June 29, 1940.
Arthur A. Moreno and Felix W. Gaudin, both of New Orleans, La., for petitioners.
S. Dee Hanson, Sewall Key, and Miss Helen R. Carloss, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.
FOSTER, Circuit Judge.
In this case the facts are…
2Cases cited8 opinions
- Bender v. PfaffSupreme Court of the United States · 1930
- Lang v. CommissionerSupreme Court of the United States · 1938
- Sizeler v. SizelerSupreme Court of Louisiana · 1930
- Douglass v. Equitable Life Assur. Soc.Supreme Court of Louisiana · 1922
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
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