Legal Opinion
Goldberg's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 29, 1951No. 21803_1PublishedCited by 4 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The issue presented is whether a decedent’s estate is taxable for his share of unrealized gross profits on installment obligations owing at the date of his death to a partnership of which he was a member. The facts are stipulated and are set out in the Tax Court’s decision below, 15 T. C. 10. They may be summarized as follows: Meyer Goldberg died on August 11, 1945. He was at that time engaged in the furniture business with his two sons, under articles of partnership which provided that in the event of his death the sons would purchase his share of the partnership on…
2Cases cited10 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Thornley v. Commissioners of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Randolph Products Co. v. ManningCourt of Appeals for the Third Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Woody v. CommissionerUnited States Tax Court · 1952
- Bright v. United StatesDistrict Court, E.D. Pennsylvania · 1953
- Ed Krist and Florine Krist v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Woody v. CommissionerUnited States Tax Court · 1952