Legal Opinion
Rossmoore v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 1, 1935No. 4PublishedCited by 32 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The taxpayer appeals from an order of the Board of Tax Appeals fixing a deficiency in his income tax for the years 1926 and 1927. The case arises upon precisely the same facts as Rossmoore v. Anderson (C. C. A. 2) 67 F.(2d) 1009, except that it concerns later years. It would be res judicata, had the Commissioner seen fit so to plead; and it is at best only an. effort to reargue the same question. Ordinarily we should therefore be content to affirm by a mere reference to our earlier disposition; but as we did not write any opinion and the authorities are in some…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Francis v. McNealSupreme Court of the United States · 1913
- Bank v. Carrollton RailroadSupreme Court of the United States · 1871
- Roby v. American Central InsuranceNew York Court of Appeals · 1890
9 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Heiner v. MellonSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Yagoda v. CommissionerUnited States Tax Court · 1962
- In Re Minton Group, Inc.United States Bankruptcy Court, S.D. New York · 1983
27 more not listed; retrieve them via the Exa API.