# Brown v. Commissioner of Internal Revenue

> Court of Appeals for the Second Circuit · November 4, 1940 · 115 F.2d 337

URL: https://www.frixlaw.com/law-library/cases/9650356

## Case

- **Full name:** Brown v. Commissioner of Internal Revenue
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** November 4, 1940
- **Citations:** 115 F.2d 337; 25 A.F.T.R. (P-H) 992; 1940 U.S. App. LEXIS 2872
- **Precedential status:** Published
- **Opinion:** Dissent by Swan
- **Judges:** Swan, Hand, Patterson
- **Cited by:** 6 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/9650356

## Opinion text

SWAN, Circuit Judge (dissenting).
I think consistency requires us to follow our own recent decision in the Eubank case. I therefore dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9650356. Public record. Not legal advice.