1. Home
  2. Browse Decisions
  3. F.2d
  4. 235 F.2d
  5. 235 F.2d 439 (1956)
 

LEFF v. COMMISSIONER OF INTERNAL REVENUE

Nos. 220-221, Dockets 23700, 23701.

235 F.2d 439 (1956)

Victor LEFF and Mary Leff, husband and wife, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. George SINDEBAND, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided July 31, 1956.

Attorney(s) appearing for the Case

Seymour J. Wilner, New York City, for appellants.

L. W. Post, Attorney, Department of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, and HINCKS and LUMBARD, Circuit Judges.

HINCKS, Circuit Judge.

These are petitions to review memorandum decisions of the Tax Court (Dec. 20,715M), reported at 13 T.C.M. 1138, holding taxable as ordinary income to the petitioners in 1949 those portions of the proceeds from sales of petitioners' partnership interests to the remaining partners which were held to represent their respective shares of salary, interest, and partnership profits for the firm's fiscal year...

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