Milton HART and Vivien Hart, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued October 1, 1964.
Decided November 16, 1964.
Attorney(s) appearing for the Case
Abraham S. Guterman, New York City (Alan Ditchik, New York City, on the brief), for petitioners.
Harry Marselli, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Edward L. Rogers, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.
Before LUMBARD, Chief Judge, and FRIENDLY and MARSHALL, Circuit Judges.
United States Court of Appeals Second Circuit.
PER CURIAM.
We affirm the judgment of the Tax Court, 41 T.C. 131 (1963) which upheld the Commissioner's assessment of tax deficiencies against the petitioners, husband and wife, for the years 1956, 1957, and 1958. These deficiencies arose because the Commissioner disallowed deductions claimed by the taxpayers by reason of their payment in those years of dividends of $10,250 in 1956, $41,250 in 1957, and in 1958 a total of $65,700 in...
Let's get started
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.
