STERN ET UX.

v.

UNITED STATES

Citator

Cited By (21 total)

• United States v. Chicago, 412 U.S. 401 (U.S. 1973)
  …y acquired with such money during the 12-month period beginning on the day the contribution is received shall be reduced by the amount of such contribution.” See, for example, Teleservice Co. v. Commissioner, 254 F. 2d 105 (CA3 1958), cert, denied, 357 U. S. 919 (1959); United Grocers, Ltd. v. United States, 308 F. 2d 634 (CA9 1962). There is support in the legislative history of § 118 of the 1954 Code, 26 U. S. C. § 118, providing for the exclusion from gross income of “any contribution to the capital of t…
• Commissioner OF Internal Revenue v. José Ferrer, 304 F.2d 125 (2d Cir. 1962)
  …F. 2d 741 (2 Cir. 1962). Perhaps we can get more help from analyzing the fact situations in cases in adjacent areas, including those decided since Judge Smith’s careful review in C. I. R. v. Pittston Company, 252 F. 2d 344 (2 Cir.), cert. denied, 357 U.S. 919, 78 S.Ct. 1360, 2 L.Ed.2d 1364 (1958), than from the language of the opinions. Putting aside Jones v. Corbyn, 186 F. 2d 450 (10 Cir. 1950), which we have disapproved, C. I. R. v. Starr Bros., Inc., 204 F. 2d 673, 674 (2 Cir. 1953) and whose status…
• In re Feit & Drexler, Inc. v. Drexler, 760 F.2d 406 (2d Cir. 1985)
  …3, 1345 n. 33 (2d Cir. 1974), cert. denied, 420 U.S. 962, 95 S.Ct. 1351, 43 L.Ed.2d 439 (1975), and cert. denied, 421 U.S. 949, 95 S.Ct. 1682, 44 L.Ed.2d 103 (1975); and Stern v. United States, 249 F. 2d 720 (2d Cir.1957) (per curiam), cert. denied, 357 U.S. 919, 78 S.Ct. 1360, 2 L.Ed.2d 1364 (1958), though color-ably relevant, is readily distinguishable. In Molinaro, Eisler, Allen, and Sperling, the Courts refused to hear appeals from criminal convictions brought by convicted appellants who were then fugit…