Legal Opinion

Helvering v. Robinette

Court of Appeals for the Third Circuit

Decided July 30, 1942No. 7894, 7895Published

1Opinion of the Court

129 F.2d 832 (1942)

HELVERING

v.

Com'r of Internal Revenue,

v.

ROBINETTE.

SAME

v.

PAUMGARTEN.

Nos. 7894, 7895.

Circuit Court of Appeals, Third Circuit.

Argued March 6, 1942.

Decided March 23, 1942.

On Rehearing July 30, 1942.

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Henry A. Mulcahy, of New York City, (John F. Kiernan, of New York City, on the brief) for respondents.

Before BIGGS, CLARK, and JONES, Circuit Judges.

CLARK, Circuit Judge.

In 1936 the younger respondent was contemplating marriage.…

2Cases cited14 opinions

  1. Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
  2. Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
  3. Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
  4. Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
  5. Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941

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