Legal Opinion

Bridgeport-City Trust Co. v. Commissioner

Court of Appeals for the Second Circuit

Decided July 6, 1936No. 324Published

1Per curiam

Decision affirmed on authority of Helvering v. Butterworth (In re Pardee), 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365, and Warner v. Commissioner, 66 F.(2d) 403 (C.C.A.2).

2Cases cited2 opinions

  1. Helvering v. ButterworthSupreme Court of the United States · 1933
  2. Warner v. CommissionerCourt of Appeals for the Second Circuit · 1933