SAS-JAWORSKY v. C. I. R.

No. 23236.

379 F.2d 337 (1967)

Natalie SAS-JAWORSKY and Alexander Sas-Jaworsky, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

June 21, 1967.


Attorney(s) appearing for the Case

Natalie Sas-Jaworsky and Alexander Sas-Jaworsky, pro se.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Deene R. Goodlaw, Richard C. Pugh, Attys., Dept. of Justice, Lester Uretz, Chief Counsel, Eugene F. Colella, Atty., I.R.S., Washington, D. C., for respondent.

Before TUTTLE, Chief Judge, and THORNBERRY and GODBOLD, Circuit Judges.


PER CURIAM:

Petitioners seek review of companion decisions of the Tax Court sustaining deficiencies in their separate income tax returns for the year 1959. The only issue presented by this appeal is whether the Tax Court correctly concluded that a corporation, formed by Dr. Sas-Jaworsky and two other persons for the purpose of promoting the sale of a biography of Dr. Sas-Jaworsky, was a taxable entity. If the corporation was in fact a taxable entity, the petitioners...

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