Cohan v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1930-03-03

Cited by 3,210 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

L. HAND, Circuit Judge. In the year 1918 Cohan was a theatrical manager and producer, doing business in partnership with one Harris. He had originally been an actor like his father and mother, with whom while a boy he had begun to act in vaudeville. After 1899 the parents with their two children, Cohan and his sister, divided their…

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