Legal Opinion
Karan v. Commissioner
Court of Appeals for the Seventh Circuit
Decided June 26, 1963No. Nos. 13980, 13981PublishedCited by 28 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
No. 13980. Petitioners Max B. Karan and Rita Karan, his wife,1 brought action in the United States Tax Court to overrule portions of deficiencies determined by the Commissioner of Internal Revenue, respondent, in the Karans’ income taxes for the years 1954 through 1957. The petitioners had claimed, as deductions in their returns for the aforesaid years, sums paid to Leo Melnik 2 in connection with the termination of the partnership between Mr. Karan and Mr. Melnik.
The petitioners contend that in finding for the Commissioner the Tax Court erred in (1) failing to make…
2Cases cited4 opinions
- Brooks v. CommissionerUnited States Tax Court · 1961
- Ray H. Schulz and Doris L. Schulz v. Commissioner of Internal Revenue, John W. Schulz and Lucille Schulz v. Commissioner of Internal Revenue, Melvin F. Klagues and Pauline Klagues v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Stanley C. Landen and Victoria M. LandenCourt of Appeals for the Ninth Circuit · 1961
- Universal Castings Corporation, an Illinois Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Northwestern Terra Cotta Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
3Cited by28 opinions
- Foxman v. CommissionerUnited States Tax Court · 1964
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Lucas v. CommissionerUnited States Tax Court · 1972
- Spector v. CommissionerUnited States Tax Court · 1979
- Coven v. CommissionerUnited States Tax Court · 1976
23 more not listed; retrieve them via the Exa API.