# Brooklyn Nat. Corp. v. Commissioner of Internal Revenue

> Court of Appeals for the Second Circuit · July 2, 1946 · 157 F.2d 450

URL: https://www.frixlaw.com/law-library/cases/9638088

## Case

- **Full name:** Brooklyn Nat. Corporation v. Commissioner of Internal Revenue
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** July 2, 1946
- **Citations:** 157 F.2d 450; 35 A.F.T.R. (P-H) 301; 1946 U.S. App. LEXIS 3369
- **Precedential status:** Published
- **Opinion:** Concurrence by Clark
- **Judges:** Hand, Clark
- **Cited by:** 24 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9638088

## Opinion text

CLARK, Circuit Judge
(concurring).
I agree with the result and with all of the opinion except for the two conjoined statements that Pembroke Realty & Securities Corp. v. Commissioner, supra, is indistinguishable, and that personally we are of the same mind as when it was announced. Though I did not participate in that case, I should suppose it distinguishable. There at least the statutory purpose had been accomplished by a distribution of earnings which went to swell the taxable income of the distributees; here, on the taxpayer’s contention, the corporate earnings would be strictly nontaxable. But if I am wrong and the distinction is not sufficient, I do not see, for my part, how the Pembroke principle could have stood as applied to these facts, whatever the decision of the Tax Court, in view of the clear command of the statute.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9638088. Public record. Not legal advice.