KANN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11066, 11067.

210 F.2d 247 (1953)

KANN et al. v. COMMISSIONER OF INTERNAL REVENUE. KANN'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided December 31, 1953.

Rehearing Denied February 15, 1954.


Attorney(s) appearing for the Case

R. J. Cleary, Ferdinand T. Weil, Pittsburgh, Pa. (Andrew L. Weil, Pittsburgh, Pa., on the brief), for petitioner.

Meyer Rothwacks, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GOODRICH, McLAUGHLIN and KALODNER, Circuit Judges.


McLAUGHLIN, Circuit Judge.

We are asked to review two decisions of the Tax Court, 18 T.C. 1032, upholding certain income tax deficiencies and fraud penalties for the years 1936 through 1941. Petitioners are W. L. Kann and Stella H. Kann, his wife, and the representatives of Gustave H. Kann, deceased.1

A summary of the leading facts as stipulated and found follows. G. H. and W. L. Kann were brothers...

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