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Albert E. Crabtree and Claire C. Crabtree v. Commissioner of Internal Revenue, John J

Albert E. Crabtree and Claire C. Crabtree v. Commissioner of Internal Revenue, John J. O'keefe, Jr., and Lucile E. O'Keefe v. Commissioner of Internal Revenue

Crabtree v. Comm'r of Internal Revenue, John J, 221 F.2d 807 (2d Cir. 1955)
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Court
Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided
April 25, 1955
Docket
No. 23249
Citations
221 F.2d 807

Opinion

221 F.2d 807 55-1 USTC P 9390

Albert E. CRABTREE and Claire C. Crabtree, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John J. O'KEEFE, Jr., and Lucile E. O'Keefe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 200, 201, Dockets 23248, 23249.

United States Court of Appeals Second Circuit.

Argued April 11, 1955. Decided April 25, 1955.

Thomas L. Zimmerman, New York City, for petitioners.

Meyer Rothwacks, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before CLARK, Chief Judge, and FRANK and HASTIE, Circuit Judges.

PER CURIAM.

1

Affirmed on the opinion of Judge Raum, 22 T.C. 61 .

How later courts describe this case

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

1965: 119652026peak 1965 · 1

Relies on it most ⓘ

  1. Emmerson v. Commissioner44 T.C. 86 (Tax Ct. 1965)

Most recent

  1. Emmerson v. Commissioner44 T.C. 86 (Tax Ct. 1965)

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.

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