Rossmoore v. Anderson, 75.

Decision Date04 December 1933
Docket NumberNo. 75.,75.
Citation67 F.2d 1009
PartiesEmerson E. ROSSMOORE, Appellant, v. Charles W. ANDERSON, Individually and as Collector of Internal Revenue for the Third District of New York, Appellee.
CourtU.S. Court of Appeals — Second Circuit

Zeiger & Berliner, of New York City, and Nelson T. Hartson, of Washington, D. C. (Ephraim Berliner and Joseph J. Zeiger, both of New York City, of counsel), for appellant.

George Z. Medalie, U. S. Atty., of New York City (Harry G. Herman, Asst. U. S. Atty., of New York City, and Frederick W. Dewart, Sp. Asst. to Atty. Gen., of counsel), for appellee.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

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5 cases
  • Heiner v. Mellon
    • United States
    • U.S. Supreme Court
    • May 16, 1938
    ... ... Compare Rossmoore v. Anderson, D.C.S.D.N.Y., 1 F.Supp. 35, affirmed, 2 Cir., 67 F.2d 1009; Rossmoore v. Commissioner, 2 Cir., 76 F.2d 520. The business of A. Overholt ... ...
  • Knipp's Estate v. Commissioner of Internal Revenue
    • United States
    • U.S. Court of Appeals — Fourth Circuit
    • April 10, 1957
    ... ...         L. W. Post, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, and Robert M. Anderson, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent and cross-petitioner ... 244 F.2d 438          Before PARKER, ... Compare Rossmoore v. Anderson, D.C.S.D.N.Y., 1 F.Supp. 35, affirmed, 2 Cir., 67 F.2d 1009; Rossmoore v. Commissioner, 2 Cir., 76 F.2d 520. The business of A. Overholt ... ...
  • Walsh v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • June 24, 1946
    ...Mellons as surviving partners for income taxes on their distributive shares of the net profits made in that year. Compare Rossmoore v. Anderson * * * 67 F.2d 1009; Rossmoore v. Commissioner, 2 Cir., 76 F.2d 520. The business of A. Overholt & Company did not terminate on Frick's death. Altho......
  • Schroeter v. Allen, 7144.
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • January 15, 1934
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