VAHRAM CHIMCHIRIAN, PETITIONER,
v.
GUY T. HELVERING, COMMISSIONER OF INTERNAL REVENUE
VAHRAM CHIMCHIRIAN, PETITIONER,
GUY T. HELVERING, COMMISSIONER OF INTERNAL REVENUE
125 F.2d 746
United States Court of Appeals for the District of Columbia (1942)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
The reasons given and the conclusions reached in the opinion of the Board of Tax Appeals1 are, in our opinion, correct. Petitioner’s contention that the Board abused its discretion in denying his motion for a rehearing is without merit.2 We therefore affirm its decision and approve its order. Chimchirian v. Commissioner of Internal Revenue, 42 B.T.A. 1437.
Bankers’ Pocahontas Coal Co. v. Burnet, 287 U.S. 308, 313, 53 S.Ct. 150, 77 L.Ed. 325; Commissioner of Internal Revenue v. Sussman, 2 Cir., 102 F. 2d 919, 923. Cf. Roerich v. Helvering, 73 App.D.C. 13, 15, 115 F. 2d 39, 41.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Robinson's Dairy, Inc. v. Commissioner OF Internal Revenue, 302 F.2d 42 (10th Cir. 1962)
Authorities Cited
- Bankers Pocahontas Coal Co. v. Burnet, 287 U.S. 308 (U.S. 1932)
- Commissioner of Internal Revenue v. Sussman, 102 F.2d 919 (2d Cir. 1939)
- Roerich v. Helvering, 115 F.2d 39 (D.C. Cir. 1940)