Houbigant v. Commissioner of Internal Revenue, 102.

Citation80 F.2d 1012
Decision Date17 January 1936
Docket NumberNo. 102.,102.
PartiesHOUBIGANT, Incorporated, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
CourtUnited States Courts of Appeals. United States Court of Appeals (2nd Circuit)

Allen G. Gartner, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.

Murray, Hollaman & Lockwood, of New York City (R. D. Murray and Edward H. Lockwood, both of New York City, of counsel), for Doshi Trading Co., Limited, amicus curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

Decision affirmed.

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3 cases
  • Putoma Corp. v. Comm'r of Internal Revenue, Docket Nos. 7468-73— 7472-73.
    • United States
    • United States Tax Court
    • June 30, 1976
    ......COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket Nos. 7468-73— 7472-73. United States Tax Court Filed June ...B. & A. C. Whiting Co., 10 T.C. 102, 118 (1948) (‘that said bonus should be paid at such time as in         [66 T.C. 662] ...1942), revg. 45 B.T.A. 630 (1941); Houbigant, Inc. 31 B.T.A. 954 (1934), affd. per curiam 80 F.2d 1012 (2d Cir. 1936), cert. denied 298 U.S. 669 ......
  • ZWETCHKENBAUM v. Commissioner
    • United States
    • United States Tax Court
    • November 29, 1962
    ...... filed their income tax returns for 1957 with the director of internal revenue for the district of Massachusetts. Petitioners Joseph A. and ...g., Houbigant, Inc. Dec. 8821, 31 B. T. A. 954 (1934), affirmed per curiam 80 F. 2d 1012 ......
  • HYGRADE FOOD PRODUCTS CORPORATION v. Hoey
    • United States
    • United States Courts of Appeals. United States Court of Appeals (2nd Circuit)
    • January 17, 1936
    ......James J. HOEY, Individually and as Collector of Internal Revenue, Respondent. No. 168. Circuit Court of Appeals, ......

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