Legal Opinion

Commissioner of Internal Rev. v. Affiliated Enterprises

Court of Appeals for the Tenth Circuit

Decided November 11, 1941No. 2303Published

1Opinion of the Court

123 F.2d 665 (1941)

COMMISSIONER OF INTERNAL REVENUE

v.

AFFILIATED ENTERPRISES, Inc.

No. 2303.

Circuit Court of Appeals, Tenth Circuit.

November 11, 1941.

Rehearing Denied December 16, 1941.

Louise Foster, Sp.Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Harry Marselli, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Albert J. Gould, of Denver, Colo., for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

HUXMAN, Circuit Judge.

The question presented on this appeal is whether Affiliated Enterprises, Inc., the respondent taxpayer, for the…

2Cases cited23 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Helvering v. HallockSupreme Court of the United States · 1940
  3. Tyler v. United StatesSupreme Court of the United States · 1930
  4. Harrison v. SchaffnerSupreme Court of the United States · 1941
  5. Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925

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