KOSCOVE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4997, 4998.

225 F.2d 85 (1955)

Morris KOSCOVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Sam KOSCOVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

May 14, 1955.


Attorney(s) appearing for the Case

George T. Evans, Denver, Colo., for petitioners.

Joseph F. Goetten, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Louise Foster, Special Assts. to the Atty. Gen., were with him on the brief), for respondent.

Before BRATTON, HUXMAN and MURRAH, Circuit Judges.


HUXMAN, Circuit Judge.

These are appeals from a judgment of the Tax Court affirming tax deficiency assessments and fraud penalties against petitioners for the years, 1941, 1942, 1945 and 1946, and a small tax deficiency assessment against Sam Koscove for the year 1944. The two cases were consolidated for trial and also on appeal and involve identical issues of fact. The parties stipulated before the Tax Court that the only issues for decision were (1) should $30,000...

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