Legal Opinion
Jack and Celia Farber v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 11, 1963No. 12, Docket 27436PublishedCited by 30 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
Jack and Celia Farber, the latter of whom is involved only through the filing of joint returns, petition for review of a decision of the Tax Court, 36 T.C. 1142 (1961), by Judge Atkins, review of which by the full court evoked a dissent from Judge Drennen. The issue is whether the gain realized by Farber (sometimes hereafter “the taxpayer” or “petitioner”) from the sale of 100 shares of Eagle Mount Corporation, comprising all of that corporation's capital stock, was gain on the sale of a capital asset held for more than six months, as he contends, or whether, as the…
2Cases cited13 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Abbott v. CommissionerUnited States Tax Court · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Pollack v. CommissionerUnited States Tax Court · 1966
- Reaver v. CommissionerUnited States Tax Court · 1964
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Mamula v. CommissionerUnited States Tax Court · 1964
- National Western Life Ins. Co. v. CommissionerUnited States Tax Court · 1970
25 more not listed; retrieve them via the Exa API.