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Aktiebolaget Separator v. Commissioner

AKTIEBOLAGET SEPARATOR v. COMMISSIONER OF INTERNAL REVENUE

Aktiebolaget Separator v. Comm'r, 128 F.2d 739 (2d Cir. 1942)
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Subsequent history: aff'd in part, rev'd in part sub nom. Comm'r v. Scottish Am. Inv. Co., 323 U.S. 119 (1945). (read from the later opinion; check before relying)

Court
Court of Appeals for the Second Circuit · U.S. Courts of Appeals
Decided
June 19, 1942
Docket
No. 272
Judges
Chase, Frank, Swan
Citations
128 F.2d 73929 A.F.T.R. (P-H) 7061942 U.S. App. LEXIS 3683

Opinion of the Court

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

PER CURIAM.

Order affirmed on authority of Linen Thread Co. v. Commissioner, 2 Cir., May 15, 1942, 128 F.2d 166 .

How later courts describe this case

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

1943: 119432026peak 1943 · 1

Relies on it most ⓘ

  1. BW Jones Trust v. Commissioner of Internal Revenue132 F.2d 914 (4th Cir. 1943)

Most recent

  1. BW Jones Trust v. Commissioner of Internal Revenue132 F.2d 914 (4th Cir. 1943)

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 1

DepthCaseCited by
Linen Thread Co. v. Comm'r of Internal Revenue, 128 F.2d 166 (2d Cir. 1942) 8

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