Legal Opinion
Fred J. Tabery and Leone M. Tabery, on Review v. Commissioner of Internal Revenue, on Review
Court of Appeals for the Ninth Circuit
Decided December 17, 1965No. 19721PublishedCited by 12 opinions
1Opinion of the Court
ELY, Circuit Judge:
Before us is a petition for review of a Tax Court decision holding that the petitioners were deficient in the payment of their joint income tax for the year 1960. The opinion by Judge Fay of the Tax Court is found at 23 CCH Tax Ct. Mem. 1108, P-H Tax Ct. Mem. 64,189 (1964).
The issues are (1) whether the Tabery Corporation [hereinafter called Tabery] redeemed, within the meaning of § 317 (b) of the Internal Revenue Code of 1954, 1 eighty shares of its stock from petitioners Fred J. Tabery and Leone M. Tabery [hereinafter called taxpayer] on July 31, 1960, and (2) if so,…
2Cases cited13 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kaplan v. CommissionerUnited States Tax Court · 1953
- Robbins v. Pacific Eastern Corp.California Supreme Court · 1937
- Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy WoodlawCourt of Appeals for the Ninth Circuit · 1957
- Thomas Kerr and Barbara Kerr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Meyer v. CommissionerUnited States Tax Court · 1966
- Lewis v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Zelie Berenbaum and Harriet BerenbaumCourt of Appeals for the Tenth Circuit · 1966
- Lozano, Inc. v. CommissionerUnited States Tax Court · 1977
- Schroeder v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
7 more not listed; retrieve them via the Exa API.