Legal Opinion
Rossheim v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 10, 1937No. 6084, 6085PublishedCited by 8 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These cases are here on cross-appeals from an order of redetermination of the Board of Tax Appeals in,which it found ' that Rossheim was liable for a deficiency of $45,690.83 in his income tax for 1928. Rossheim is appealing because the Board found any deficiency at all. The Commissioner is appealing because the Board did not find a deficiency of $60.087.71.
The facts of this case give rise to three possible solutions, and, therefore, three questions. The first is whether or not the difference between the market value of certain stock purchased by Rossheim in 1928, and the…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Van VorstCourt of Appeals for the Ninth Circuit · 1932
- Taplin v. CommissionerCourt of Appeals for the Sixth Circuit · 1930
- Erskine v. CommissionerUnited States Board of Tax Appeals · 1932
- Bothwell v. CommissionerUnited States Board of Tax Appeals · 1933
- Omaha Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Divine v. CommissionerUnited States Tax Court · 1972
- Rosenberg v. CommissionerUnited States Tax Court · 1953
- Connolly's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Commissioner of Internal Revenue v. Philip J. Lo BueCourt of Appeals for the Third Circuit · 1955
- Smith v. CommissionerCourt of Appeals for the Ninth Circuit · 1944
3 more not listed; retrieve them via the Exa API.