Rossmoore v. Anderson, 75.
Decision Date | 04 December 1933 |
Docket Number | No. 75.,75. |
Citation | 67 F.2d 1009 |
Parties | Emerson E. ROSSMOORE, Appellant, v. Charles W. ANDERSON, Individually and as Collector of Internal Revenue for the Third District of New York, Appellee. |
Court | U.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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Heiner v. Mellon
... ... 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 ... ...
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Knipp's Estate v. Commissioner of Internal Revenue
... ... 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 ... ...
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Walsh v. Comm'r of Internal Revenue
...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.
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