Legal Opinion

Haas v. Commissioner

United States Tax Court

Decided April 30, 1959No. Docket No. 56640UnpublishedCited by 2 opinions

1Opinion of the Court

Benjamin F. Haas and Addie R. Haas v. Commissioner.

Haas v. Commissioner

Docket No. 56640.

United States Tax Court

T.C. Memo 1959-86; 1959 Tax Ct. Memo LEXIS 159; 18 T.C.M. (CCH) 401; T.C.M. (RIA) 59086;

April 30, 1959

Theodore Tannenwald, Jr., Esq., for the petitioners. Ellyne E. Strickland, Esq., and Emil Sebetic, Esq., for the respondent.

KERN

Supplemental Memorandum Findings of Fact and Opinion

KERN, Judge: This case is before us on remand from the Court of Appeals for the Second Circuit for further proceedings in accordance with the views expressed by the Court of Appeals in an opinion…

2Cases cited4 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  3. Benjamin F. Haas and Addie R. Haas v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
  4. Wiggin v. CommissionerUnited States Board of Tax Appeals · 1930

3Cited by2 opinions

  1. Cooper v. CommissionerUnited States Tax Court · 1974
  2. Cooper v. CommissionerUnited States Tax Court · 1974

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