Day v. Helvering, 152.
Decision Date | 07 July 1941 |
Docket Number | No. 152.,152. |
Parties | Julius G. DAY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent. |
Court | U.S. Court of Appeals — Second Circuit |
Barnet D. Golden, of New York City (Geo. E. H. Goodner and Scott P. Crampton, both of Washington, D. C., of counsel) for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Order affirmed on the authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710, 713.
To continue reading
Request your trial8 cases
-
Gilbert v. Commissioner of Internal Revenue
...the courts will not recognize it as such as against the taxing power if they have failed to create a binding obligation. Day v. Helvering, 2 Cir., 121 F.2d 856; Johnson v. Commissioner, 2 Cir., 86 F.2d The classic debt is an unqualified obligation to pay a sum certain at a reasonably close ......
- Sellers v. Commissioner, Docket No. 1149-62.
- Linder v. Comm'r of Internal Revenue
- Strimling v. Commissioner
Request a trial to view additional results