BOEHM v. COMMISSIONER OF INTERNAL REVENUE. CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. No. 69. Argued October 19, 1945. Decided November 13, 1945. 1. Treasury Regulations long continued without substantial change, applying to unamended or substantially reenacted statutes, are deemed to have received congressional approval and have the effect of law. […]
Articles Tagged: 326 U.S. 287
326 U.S. 287
326 U.S. 287 326 U.S. 287 66 S.Ct. 120 90 L.Ed. 78 BOEHMv.COMMISSIONER OF INTERNAL REVENUE. No. 69. Argued Oct. 19, 1945. Decided Nov. 13, 1945. Rehearing Denied Jan. 7, 1946. See 326 U.S. 811, 66 S.Ct. 468. Mr. Louis Boehm, of New York City, for petitioner. Mr. Walter J. Cummings, Jr., of Washington, D.C., […]