COMMISSIONER OF INTERNAL REVENUE v. GROSS

Nos. 317-327, Dockets 23869-23879.

236 F.2d 612 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. George M. GROSS and Anna Gross, Respondents (and ten other consolidated petitions for review).

United States Court of Appeals Second Circuit.

Decided August 29, 1956.


Attorney(s) appearing for the Case

Hilbert J. Zarky, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Acting Chief, Appellate Section, and Frank E. A. Sander, Atty., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Harry J. Rudick, New York City (Mason G. Kassel, New York City, on the brief), for respondents.

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


LUMBARD, Circuit Judge.

These are appeals from a decision of the Tax Court, 23 T.C. 756, involving alleged income tax deficiencies in excess of $3,000,000 for the years 1948 and 1949. These eleven cases, all involving distributions to various members of the Gross and Morton families, who were common stockholders of certain building corporations, were consolidated both in the Tax Court and for review here. The facts as stipulated by...

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