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Bloch v. Commissioner

Samuel S. BLOCH v. COMMISSIONER OF INTERNAL REVENUE

Bloch v. Comm'r, 42 F.2d 1013 (4th Cir. 1930)
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Court
Court of Appeals for the Fourth Circuit · U.S. Courts of Appeals
Decided
July 16, 1930
Docket
No. 2998
Citations
42 F.2d 10139 A.F.T.R. (P-H) 141930 U.S. Tax Cas. (CCH) 95079 A.F.T.R. (RIA) 141930 U.S. App. LEXIS 4387

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

PER CURIAM.

Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582 , 48 S. Ct. 326 , 72 L. Ed. 714 , and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938 .

Affirmed.

How later courts describe this case

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

1938: 119382026peak 1938 · 1

Relies on it most ⓘ

  1. Morrisdale Coal Co. v. Commissioner97 F.2d 272 (3d Cir. 1938)

Most recent

  1. Morrisdale Coal Co. v. Commissioner97 F.2d 272 (3d Cir. 1938)

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
Heiner v. Tindle, 276 U.S. 582 (1928) 118
Nichols v. Smith, 35 F.2d 938 (1st Cir. 1929) 4

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