1. Home
  2. Browse Decisions
  3. F.2d
  4. 499 F.2d
  5. 499 F.2d 1186 (1974)
 

ESTATE OF KAHN v. C. I. R.

Nos. 1095-1097, Dockets 73-2500, 74-1013, 74-1015.

499 F.2d 1186 (1974)

ESTATE of Herman KAHN, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Joseph E. BROOKS and Alice K. Brooks, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Monroe J. WEINTRAUB and Carol Weintraub, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided June 17, 1974.

Attorney(s) appearing for the Case

John S. Nolan, Washington, D. C. (Miller & Chevalier, Washington, D. C., Robert L. Moore, II, and F. Brook Voght, Washington, D. C., of counsel), for appellants.

John A. Townsend, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee Commissioner.

Before SMITH and TIMBERS, Circuit Judges, and TYLER, District Judge.

J. JOSEPH SMITH, Circuit Judge:

This is an appeal from a decision in favor of the Commissioner of Internal Revenue by the Tax Court, Goffe, Judge. The Tax Court held taxpayer's joint venture, H. Kahn & Associates, was in reality a proprietorship, and that therefore all of its income was taxable to Kahn;1 that the venture's principal assets were "property held . . . primarily for sale . . . in the ordinary course of business...

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