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Florence W. Bosworth v. Commissioner of Internal Revenue

Bosworth v. Comm'r of Internal Revenue, 194 F.2d 102 (2d Cir. 1952)
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Court
Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided
February 5, 1952
Docket
No. 22125
Citations
194 F.2d 102

Opinion

194 F.2d 102

Florence W. BOSWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 100.

Docket 22125.

United States Court of Appeals Second Circuit.

Argued January 16, 1952.

Decided February 5, 1952.

Appeal from an order of the Tax Court holding the petitioner liable as transferee for unpaid income taxes of the New York Mutual Telegraph Company for the year 1930.

Milbank, Tweed, Hope & Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy and Robert L. Woodford, all of New York City, of counsel, for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., and Richard D. Harrison, Sp. Asst. to Atty. Gen., for respondent.

Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.

PER CURIAM.

1

Affirmed on opinion of Arundell, J., 16 T. C. 572 , and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774 .

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

1983: 11989: 11991: 119832026peak 1983 · 1

Relies on it most ⓘ

  1. Gumm v. Commissioner93 T.C. No. 38
  2. Eyler v. Commissioner1983 T.C. Memo. 397
  3. Gumm v. Commissioner of Internal Revenue Service933 F.2d 1014 (9th Cir. 1991)

Most recent

  1. Gumm v. Commissioner of Internal Revenue Service933 F.2d 1014 (9th Cir. 1991)
  2. Gumm v. Commissioner93 T.C. No. 38
  3. Eyler v. Commissioner1983 T.C. Memo. 397

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 2

DepthCaseCited by
Comm'r of Internal Rev. v. Western Union Tel. Co., 141 F.2d 774 (2d Cir. 1944) 21
Wilcox v. Comm'r, 16 T.C. 572 (Tax Ct. 1951) 15

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