Legal Opinion
Commissioner of Internal Revenue v. Freund
Court of Appeals for the Third Circuit
Decided June 22, 1938No. 6634, 6635PublishedCited by 9 opinions
1Opinion of the Court
MARIS, District Judge.
These are petitions by the Commissioner of Internal Revenue to review decisions of the Board of Tax Appeals determining that there was no deficiency in income tax for the year 1930 in the cases of J. de S. Freund and Lillian M. Freund, his wife (hereinafter called Mrs. Freund), respectively. The two cases were considered by the Board in one opinion and will be so considered here. The Board found the relevant facts to be substantially as follows:
In 1930 Freund was the owner of 154 shares of preferred stock and 770 shares of common stock of the American Cement Tile…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Groman v. CommissionerSupreme Court of the United States · 1937
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Camp Wolters Enterprises, Inc. v. CommissionerUnited States Tax Court · 1954
- Neville Coke & Chemical Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Putnam v. United StatesCourt of Appeals for the First Circuit · 1945
- Commissioner of Internal Revenue v. TyngCourt of Appeals for the Second Circuit · 1939
4 more not listed; retrieve them via the Exa API.