Mutual Aid & Benefit Ass'n v. Commissioner of Int. Rev.
| Decision Date | 21 July 1930 |
| Docket Number | No. 4372.,4372. |
| Citation | 42 F.2d 619 |
| Court | U.S. Court of Appeals — Third Circuit |
| Parties | MUTUAL AID & BENEFIT ASSOCIATION OF FORSTMANN & HUFFMANN EMPLOYEES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
Wall, Haight, Carey & Hartpence, of Jersey City, N. J. (Thomas G. Haight, of Jersey City, N. J., and Robert H. Montgomery, of Washington, D. C., of counsel) for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Harvey R. Gamble, Sp. Asst. Attys. Gen. (Harvey R. Gamble, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
Before BUFFINGTON and DAVIS, Circuit Judges, and AVIS, District Judge.
While the facts of course are different, the principle involved in Bok v. McCaughn (C. C. A.) 42 F.(2d) 616, is decisive of this case. The order of the Board of Tax Appeals will therefore be vacated and the case remanded for further proceedings in accord with this court's opinion in that case.
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Watson v. United States
...that the Gimbel fund was within the Act the court cited Bok v. McCaughn, 42 F.2d 616 (3 Cir. 1930) and Mutual Aid, etc., Ass'n. v. Commissioner, 42 F.2d 619 (3 Cir. 1930), as having discussed the general subject, particularly stressing a quotation in Bok from a statement of an attorney defi......
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Carlson v. Comm'r of Internal Revenue (In re Estate of Carlson)
...Susan Young Eagan et al., Executors, 17 B.T.A. 694. However, each of those cases was reversed. Mutual Aid & Benefit Ass'n of Forstmann and Huffmann Employees v. Commissioner, 42 F.2d 619; Eagan v. Commissioner, 43 F.2d 881. See also Gimbel v. Commissioner, 54 F.2d 780, reversing 20 B.T.A. 2......
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