JONAS WEIL, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
JONAS WEIL, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
92 F.2d 1022
United States Court of Appeals for the Sixth Circuit (1937)
Opinion of the Court
Affirmed on authority of Southern Abstract & Loan Co. v. Commissioner, 72 F.2d 130 (C.C.A.6). See, also, Massachusetts Mutual Life Ins. Co. v. United States, 288 U.S. 269, 273, 53 S.Ct. 337, 77 L.Ed. ,739; Moran v. Commissioner, 67 F.2d 601, (C.C.A.1) ; Commissioner v. Moore, 48 F.2d 526, for principles applicable. There was no error in refusing to receive amended return, since proofs thereunder, if made, would result in duplication of deductions. It is so ordered.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Mass. Mut. Life Ins. Co. v. United States, 288 U.S. 269 (U.S. 1933)
- Commissioner of Internal Revenue v. Moore, 48 F.2d 526 (10th Cir. 1931)
- Moran v. Commissioner of Internal Revenue, 67 F.2d 601 (1st Cir. 1933)
- S. Abstract & Loan Co. v. Commissioner of Internal Revenue, 72 F.2d 130 (6th Cir. 1934)