Legal Opinion

Abraham Teitelbaum v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided October 3, 1961No. 13150_1PublishedCited by 38 opinions

1Opinion of the Court

*543ENOCH, Circuit Judge.

Petitioner, Abraham Teitelbaum, seeks review of decision by the Tax Court which reversed in part and affirmed in part determinations made by the Commissioner of Internal Revenue, respondent herein.

On behalf of himself and his partner, (his first wife, Esther Melniek Teitelbaum) the petitioner paid a jeopardy assessment in excess of $340,000 including taxes, interest, penalties and costs, for the years 1944 through 1948. In 1955, there was another jeopardy assessment against petitioner for the years 1949 through 1951. Mr. Teitelbaum’s petitions for re-determination of both…

2Cases cited12 opinions

  1. Bogardus v. CommissionerSupreme Court of the United States · 1937
  2. Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
  3. Tucker v. KernerCourt of Appeals for the Seventh Circuit · 1950
  4. Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
  5. Coffey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944

7 more not listed; retrieve them via the Exa API.

3Cited by38 opinions

  1. Recklitis v. CommissionerUnited States Tax Court · 1988
  2. Estate of Upshaw v. CommissionerCourt of Appeals for the Seventh Circuit · 1969
  3. Harry and Eugenia Gromacki v. Commissioner of Internal Revenue, (Two Cases). Harry Gromacki v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Seventh Circuit · 1966
  4. Plainfield-Union Water Co. v. Comm'rUnited States Tax Court · 1962
  5. Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965

33 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API