YAGODA v. C. I. R.

Nos. 64-67, Dockets 28244-28247.

331 F.2d 485 (1964)

Elaine YAGODA (formerly Elaine Drechsler), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. TRUST for the Benefit of Lena DRECHSLER, Lena Drechsler, Exec. of Estate of Gus Drechsler, Deceased Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Trust for the Benefit of Elaine Drechsler, Lena DRECHSLER, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Lena DRECHSLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 1, 1964.


Attorney(s) appearing for the Case

Bernard Weiss, New York City, for petitioners.

Richard J. Heiman, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Washington, D. C., on the brief), for Commissioner.

Before FRIENDLY and HAYS, Circuit Judges, and ANDERSON, District Judge.


HAYS, Circuit Judge:

Petitioners seek review of decisions of the Tax Court of the United States, 39 T.C. 170 (1962), holding (I) that the mitigation provisions of Sections 1311-1314 of the Internal Revenue Code of 1954 permit the assessment of certain deficiencies that would otherwise be barred by the statute of limitations, and (II) that petitioner Elaine Yagoda (formerly Elaine Drechsler...

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