1. Home
  2. Browse Decisions
  3. F.2d
  4. 250 F.2d
  5. 250 F.2d 798 (1958)
 

LEVINE v. COMMISSIONER OF INTERNAL REVENUE

No. 44, Docket 24516.

250 F.2d 798 (1958)

Lazarus I. LEVINE and Norman L. Marks, Executors of the Estate of Samuel Stein, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided January 6, 1958.

Attorney(s) appearing for the Case

Murray L. Brinn, New York City, for petitioners-appellants.

Grant W. Wiprud, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., and John N. Stull and A. F. Prescott, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before CLARK, Chief Judge, MOORE, Circuit Judge, and SMITH, District Judge.

PER CURIAM.

The income tax deficiencies for 1944 and 1945 here assessed against the estate of the deceased taxpayer, Samuel Stein, were based upon findings that certain proceeds of sales of goods in Stein's bank accounts really represented sales by Stein's wholly owned corporation and thus were taxable first as income to the corporation and then as dividends to Stein. These findings are not here challenged, but petitioners by a motion to revise the opinion and decision...

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