Legal Opinion
Reisinger v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 15, 1944No. 200, 201PublishedCited by 27 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The petitioners are brothers who filed separate returns of income for the calendar year 1939 and paid their taxes computed in accordance with such returns. The commissioner determined a deficiency in the tax of each, while each claimed refunds. The Tax Court redetermined the deficiencies as they had been determined by the commissioner and the taxpayers filed separate petitions for review which have been heard together.
The deficiencies are the result of the inclusion in the gross income of each petitioner as dividends amounts distributed to them in 1939 in cash and…
2Cases cited3 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- New York Cent. R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
3Cited by27 opinions
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Denver & Rio Grande Western Railroad v. United StatesUnited States Court of Claims · 1974
- Rowan v. CommissionerUnited States Tax Court · 1954
22 more not listed; retrieve them via the Exa API.