1. Home
  2. Browse Decisions
  3. T.C.
  4. 62 T.C.
  5. 62 T.C. 145 (1974)
 

ROBIN HAFT TRUST v. COMMISSIONER

Docket Nos. 5879-71-5882-71.

62 T.C. 145 (1974)

ROBIN HAFT TRUST, ESTHER J. FOSTER, EDWARD CREIGER, AND LEWIS H. WEINSTEIN, TRUSTEES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 7, 1974.

Attorney(s) appearing for the Case

Lewis H. Weinstein, Norman H. Wolfe, and Louis P. Georgantas, for the petitioners.

Barry J. Laterman and Alfred C. Bishop, Jr., for the respondent.

SUPPLEMENTAL OPINION

SIMPSON, Judge:

In Robin Haft Trust, 61 T.C. 398 (1973), we held that in determining whether the distributions in redemption of the petitioners' stock were to be treated as essentially equivalent to dividends within the meaning of section 302(b)(1) of the Internal Revenue Code of 1954,2 the attribution rules of section 318 were applicable, and we found that the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases