Wood v. Rasquin
Decision Date | 13 June 1938 |
Docket Number | No. 299.,299. |
Citation | 97 F.2d 1023 |
Parties | Howard O. WOOD, Jr., and Caryl H. Wood, Appellants, v. Almon G. RASQUIN, Collector of Internal Revenue, Appellee. |
Court | U.S. Court of Appeals — Second Circuit |
Wood, Cooke & Seitz, of New York City (Howard O. Wood, Elliott W. Smith, and Stephen Callaghan, all of New York City, of counsel), for appellants.
Harold St. L. O'Dougherty, U. S. Atty., of Brooklyn, N. Y., and James W. Morris, Asst. U. S. Atty (Sewall Key and Donald J. Marran, Sp. Assts. to Atty. Gen., of counsel), for appellee.
Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Judgment, 21 F.Supp. 211, affirmed.
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Lake Forest, Inc. v. Commissioner, Docket No. 77061
... ... 2d ___ (C. A. 2, December 12, 1962) ... The decisions in Charles R. Holden Dec. 7895, 27 B. T. A. 530 (1933) and Wood v. Rasquin 37-2 USTC ¶ 9508, 21 F. Supp. 211 (E. D. N. Y., 1937), affd. per curiam 97 F. 2d 1023 (C. A. 2, 1938), 10 disallowed deductions by ... ...
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Holmes v. US
... ... See, e.g., Wood v. Rasquin, 21 F.Supp. 211, 213-214 (E.D.N.Y.1937), aff'd without op., 97 F.2d 1023 (2d Cir.1938). Cf., Stockton v. Lucas, 482 F.2d 979, 983-985 ... ...
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Park Place, Inc. v. Comm'r of Internal Revenue
... ... Wood v. Rasquin, 21 F.Supp. 211, 213 (E.D.N.Y. 1937), affirmed per curiam 97 F.2d 1023 (C.A. 2, 1938). Thereafter the interest in obtaining the enactment ... ...
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Ostrow v. C.I.R.
... ... See Wood v. Rasquin, 21 F.Supp. 211, 213 (E.D.N.Y.1937), aff'd mem., 97 F.2d 1023 (2d Cir.1938); Holden v. Comm'r, 27 B.T.A. 530, 538 (1933). In response to ... ...
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Cooperative unit owner denied AMT property tax deduction.
...general rule that the deduction is available only to the individual paying the tax; see Wood v. Rasquin, 21 FSupp 211 (DC NY 1937), aff'd, 97 F2d 1023 (2d Cir. 1938); and Holden, 27 BTA 530 (1933). In response to these rulings, Congress enacted Sec. 216, which provides in pertinent (a) Allo......