United States v. Flannery
This text of 106 F.2d 315 (United States v. Flannery) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F.Supp. 677; Spaid v. United States, 28 F.Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.
Affirmed.
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Cite This Page — Counsel Stack
106 F.2d 315, 23 A.F.T.R. (P-H) 357, 1939 U.S. App. LEXIS 2990, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-flannery-ca4-1939.