Legal Opinion
58th St. Plaza Theatre, Inc. v. Commissioner of Internal Revenue. Brecher v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 18, 1952No. 22174_1Published
1Opinion of the Court
195 F.2d 724
52-1 USTC P 9248
58TH ST. PLAZA THEATRE, Inc.
v.
COMMISSIONER OF INTERNAL REVENUE.
BRECHER,
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 142, 143, Dockets 22173, 22174.
United States Court of Appeals Second Circuit.
Argued Jan. 10, 1952.
Decided March 18, 1952.
Pack & Strumpf, and Shearman & Sterling & Wright, New York City (Howard D. Pack and Paul R. Russell, New York City, of counsel), for petitioners.
Ellis N. Slack and Melva M. Graney, Washington, D.C., for respondent.
Before SWAN, Chief Judge, and CHASE and FRANK, Circuit Judges.
FRANK, Circuit Judge.
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
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