Legal Opinion
Pierce v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 12, 1938No. 30Published
1Opinion of the Court
100 F.2d 397 (1938)
PIERCE et ux.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 30.
Circuit Court of Appeals, Second Circuit.
December 12, 1938.
Jacob Mertens, Jr., of New York City (Bernhard Knollenberg and Davies, Auerbach & Cornell, all of New York City, of counsel), for petitioners.
James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
SWAN, Circuit Judge.
The petitioners, husband and wife, elected to file a single joint return for the year 1933, as they were privileged to do by virtue of section…
2Cases cited6 opinions
- Gummey v. CommissionerUnited States Board of Tax Appeals · 1932
- Van Vleck v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Commissioner v. BrumderCourt of Appeals for the Seventh Circuit · 1936
- Commissioner v. ThomasCourt of Appeals for the Fifth Circuit · 1936
1 more not listed; retrieve them via the Exa API.