Legal Opinion
Harris v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 3, 1930No. 101PublishedCited by 14 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is a companion ease to Cohan v. Commissioner of Internal Revenue, 39 E.(2d) 540, decided herewith; it concerns the taxes of Harris, Cohan’s partner, in part during the period of the partnership, and in part thereafter. It raises only two questions, the first of which is the computation of the tax for the first six months of 1921. The only difference in the facts from Cohan’s Case is that here it does not appear when Harris asked and got leave to change his fiscal year. If this was after January 1, 1921, his position is weaker than Cohan’s, and in any event we need…
2Cases cited7 opinions
- Barnes v. AlexanderSupreme Court of the United States · 1914
- Case v. BeauregardSupreme Court of the United States · 1879
- Francis v. McNealSupreme Court of the United States · 1913
- Menagh v. . WhitwellNew York Court of Appeals · 1873
- Bank v. Carrollton RailroadSupreme Court of the United States · 1871
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Rossmoore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Nelson v. FergusonCourt of Appeals for the Third Circuit · 1932
9 more not listed; retrieve them via the Exa API.