U.S. Court of Appeals / Second Circuit

Commissioner of Internal Revenue v. Maresi

Decided July 8, 1946. Charles Edward Clark wrote the opinion for the court.

156 F.2d 929 · Cited 88 times

Official text

We don’t host opinion text or publish a summary of this ruling — read the official public-domain text for the court’s holding and reasoning, and verify against the primary source.

Precedents cited

Decisions in our collection this opinion relies on, ordered by how often it cites each. Cases we publish link through; others open the full text.

Robinette v. Helvering · 318 U.S. 184
Humes v. United States · 276 U.S. 487
Simpson v. United States · 252 U.S. 547
Helvering v. United States Trust Co. · 111 F.2d 576
Adriance v. Higgins · 113 F.2d 1013

Cited by

Later opinions in our collection that cite this decision.

In re the Estate of Keenan · 302 N.Y. 417
Buchanan v. United States · 377 F. Supp. 1011
Harris v. Commissioner · 340 U.S. 106
Chemical Bank New York Trust Company v. United States · 249 F. Supp. 450
Bankers Trust Company v. United States · 190 F. Supp. 671

Explore from here

Charles Edward Clark’s Judicial Record · Second Circuit · How we source opinions

Source: opinion metadata, authorship, and citation counts from the Free Law Project’s CourtListener bulk data (public domain). Data last verified 2026-07-09. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).