Helvering v. Palmer, 76.
| Decision Date | 18 November 1940 |
| Docket Number | No. 76.,76. |
| Citation | 115 F.2d 368 |
| Parties | Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent. |
| Court | U.S. Court of Appeals — Second Circuit |
L. W. Post, Sp. Asst. to Atty. Gen., for petitioner.
Roswell L. Gilpatric, of New York City, for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985.
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2 cases
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Cory v. Commissioner of Internal Revenue, 7771.
... ... The cases cited by taxpayer are not opposed to our position here. In Helvering v. Achelis24 and Commissioner v. Chamberlain25 the beneficiaries were educational institutions and the court took the view that the rule of the ... In the Palmer case the taxpayer had no reversionary interest at all. It seems to us that the present case is more similar to Helvering v. Horst.28 Here, as there, ... ...
- Helvering v. Abraham