1. Home
  2. Browse Decisions
  3. T.C.
  4. 56 T.C.
  5. 56 T.C. 1216 (1971)
 

LUCKMAN v. COMMISSIONER

Docket No. 3959-65.

56 T.C. 1216 (1971)

SID LUCKMAN AND ESTELLE LUCKMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 31, 1971.

Attorney(s) appearing for the Case

George V. Delson and Arnold Broser, for the petitioners.

Lawrence Shongut and Stanley J. Goldberg, for the respondent.

SUPPLEMENTAL OPINION

FORRESTER, Judge:

The issue presented for our decision is to what extent petitioners' receipt in 1961 of $37,245.75 from Rapid American Corporation (hereinafter referred to as Rapid) was a taxable dividend.

Originally that issue turned upon the resolution of one principal question and three subsidiary questions. On November 12, 1968, in accordance with our opinion of July 24, 1968, reported at 50 T.C. 619...

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