Appeal of JAMES P. McKENNA. Board of Tax Appeals. 1 B.T.A. 326 (1925) Docket No. 121. Submitted November 17, 1924. Decided January 13, 1925. Hugh Satterlee, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Robert Spear, Esquire, filed a brief as amicus curiae. Before IVINS, KORNER, and MARQUETTE. This appeal involves an...
Appeal of Frey (1925)
Appeal of MITCHELL M. FREY, Jr., ET AL., Executors William B. Scaife Estate. Board of Tax Appeals. 1 B.T.A. 338 (1925) Docket No. 391. Submitted December 9, 1924. Decided January 16, 1925. C. Hale Sipe, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Before GRAUPNER, LANSDON, LITTLETON, and SMITH. This appeal involves a...
Eisner v. Macomber (1920)
EISNER, Internal Revenue Collector, v. MACOMBER. Supreme Court of the United States 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570, 1 USTC (CCH) ¶32, 3 A.F.T.R. (P-H) 3020, 1920-3 C.B. 25, 1920 U.S. LEXIS 1605 No. 318. Argued April 16, 1919. Restored to Docket for Reargument, May 19, 1919. Reargued October 17 and 20, 1919. Decided March 8, 1920. Mr. Assistant Attorney General Frierson...
Doyle v. Mitchell Brothers Company (1918)
DOYLE, Collector of Internal Revenue, v. Mitchell Brothers Company United States Supreme Court 247 U.S. 179, 38 S.Ct. 467, 62 L.Ed. 1054 No. 492. Argued March 4, 5, and 6. Decided May 20, 1918. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT. The Solicitor General, with whom Mr. William. C. Herron was on the brief, for petitioner. Mr. Mark Norris, with whom Mr. Oscar E. Waer was...
Towne v. Eisner (1918)
TOWNE v. EISNER, Collector of United States Internal Revenue for the Third District of the State of New York. Supreme Court of the United States 245 U.S. 418, 38 S.Ct. 158, 62 L.Ed. 372, L.R.A. 1918D, 254, 1 USTC ¶ 14, 3 A.F.T.R. 2959 No. 563. Argued December 12, 1917. Decided January 7, 1918. In Error to the District Court of the United States for the Southern District of New York. Action by...
Towne v. Eisner (1917)
TOWNE v. EISNER, Internal Revenue Collector. District Court, Southern District New York. 242 F. 702, 1 A.F.T.R. 811 June 15, 1917. At Law. Action by Henry R. Towne against Max Eisner, Collector of United States Internal Revenue for the Third District of the State of New York. On demurrer to the complaint. Demurrer sustained. Louis H. Porter, of New York City, for plaintiff. H. Snowden Marshall, U...