ARTHUR SORIN AND HENRIETTA A. SORIN, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ARTHUR SORIN AND HENRIETTA A. SORIN, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
271 F.2d 741
United States Court of Appeals for the Second Circuit (1959)
Positive Treatment
Cited by 16 cases
Opinion of the Court
PER CURIAM.
Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 117 (m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C. I. R., 2 Cir., 1958, 256 F. 2d 108, 110, and Burge v. C. I. R., 4 Cir., 1958, 253 F. 2d 765, the facts were sufficiently similar to the facts here so as to require that here, as in those cases, the Tax Court be affirmed.
Decision affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Sidney v. Commissioner OF Internal Revenue, 273 F.2d 928 (2d Cir. 1960)
-
Spangler v. Commissioner OF Internal Revenue, 278 F.2d 665 (4th Cir. 1960)
-
Mintz v. Commissioner OF Internal Revenue, 284 F.2d 554 (2d Cir. 1960)
Previewing 3 of 8 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Burge v. Commissioner OF Internal Revenue, 253 F.2d 765 (4th Cir. 1958)
- Glickman v. Commissioner OF Internal Revenue, 256 F.2d 108 (2d Cir. 1958)
- Un2jc AIR 1, LLC v. Whittington, 324 So. 3d 1 (Fla. 4th DCA 2021)