1. Home
  2. Browse Decisions
  3. F.2d
  4. 394 F.2d
  5. 394 F.2d 651 (1968)
 

DORFMAN v. C. I. R.

No. 273, Docket 31848.

394 F.2d 651 (1968)

Nat DORFMAN and Annette Dorfman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 25, 1968.

Attorney(s) appearing for the Case

Paul Friedman, New York City, for petitioners.

Marco S. Sonnenschein, Atty., Dept. of Justice, Washington, D. C. (Lee A. Jackson, William A. Friedlander, Attys., and Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MEDINA, MOORE and ANDERSON, Circuit Judges.

MEDINA, Circuit Judge:

Nat and Annette Dorfman appeal from a judgment of the Tax Court which held them liable for an income tax deficiency for the year 1960 amounting to $1,966.04 plus an addition to their tax for the same year of $98.30. The only issue involved on this appeal relates to the validity of Treasury Regulation 1.642 (h)-1(b), which effectively denied to petitioners the use of a capital loss carryover under Section...

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