MALAT v. C. I. R.

Nos. 17289-17292.

302 F.2d 700 (1962)

William MALAT and Ethel Malat, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ben LESSER and Lily Lesser, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis RUDMAN and Shirley Rudman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis LOMAS and Claire Lomas, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 17, 1962.


Attorney(s) appearing for the Case

George T. Altman, Beverly Hills, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott and Morton K. Rothschild, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before JERTBERG and DUNIWAY, Circuit Judges, and DAVIS, District Judge.


DUNIWAY, Circuit Judge.

We have before us four separate petitions to review four separate decisions of the Tax Court of the United States. The four cases were consolidated for hearing and briefing before the Tax Court. The opinion of the Tax Court is reported at 34 T.C. 365.

Since the questions of law presented for decision on the several petitions are common to the four cases, we will dispose of the four cases in a single opinion...

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