1. Home
  2. Browse Decisions
  3. F.2d
  4. 330 F.2d
  5. 330 F.2d 957 (1964)
 

WEIN'S ESTATE v. C. I. R.

No. 14638.

330 F.2d 957 (1964)

ESTATE of David WEIN, Deceased, and Estate of Edith Wein, Deceased, Sidney Wein, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 14, 1964.

Attorney(s) appearing for the Case

Meyer Sugarman, Passaic, N. J., for petitioner.

Norman H. Wolfe, Dept. of Justice, Washington, D. C., for respondent (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief).

Before McLAUGHLIN, GANEY and SMITH, Circuit Judges.

PER CURIAM.

Petitioner's decedent as sole proprietor conducted a business known as David Wein Textiles. On February 25, 1955, he elected under Section 1361, Internal Revenue Code of 1954, to have that business taxed as a domestic corporation. Corporate income tax returns were filed under the name of David Wein Textiles for the taxable year 1954 and for the taxable period, January 1, 1955 to March 31, 1955. On April 1, 1955, David Wein Textiles ceased doing business...

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