BAAN v. COMMISSIONER

Docket Nos. 949-63, 3949-63.

51 T.C. 1032 (1969)

OSCAR E. BAAN AND EVELYN K. BAAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IRVING GORDON AND MARGARET GORDON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 26, 1969.


Attorney(s) appearing for the Case

Harry R. Horrow and Stephen J. Martin, for the petitioners.

Richard K. Seltzer, for the respondent.


OPINION

RAUM, Judge:

These cases are before us on remands from the Second and Ninth Circuits, following the decision of the Supreme Court herein. Commissioner v. Gordon, 391 U.S. 83. We made complete findings of fact when the cases were in this Court the first time (45 T.C. 71), and the facts have been summarized not only by the two Courts of Appeals, 382...

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