SIDNEY v. C. I. R.

Nos. 82-89, Dockets 25621-25628.

273 F.2d 928 (1960)

Rose SIDNEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Morris BRECHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Molly BRECHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Susan BRECHER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Arthur WOHL and Bernice Wohl, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Alfred WOHL and Sheila Wohl, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Charles K. ITCHKOW and Sadie Itchkow, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Kenneth ITCHKOW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 6, 1960.


Attorney(s) appearing for the Case

Ernest R. Field, New York City (Warshaw & Franks, New York City, Mishler & Wohl, Long Island City, N. Y., and Fried, Beck, Tannenbaum & Field, New York City, on the brief), for petitioners.

David O. Walter, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, and Harry Baum, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and SWAN and FRIENDLY, Circuit Judges.


FRIENDLY, Circuit Judge.

Taxpayers' petitions seek review of a decision of the Tax Court upholding determinations of the Commissioner that certain distributions to taxpayers as stockholders in two corporations, Kew Terrace, Inc., and Kew Terrace No. 2 Corp., in 1950 and 1951 were taxable "as gain from the sale or exchange of property which is not a capital asset" under § 117(m) relating to collapsible corporations, added to the Internal Revenue Code of 1939 on...

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