Legal Opinion
Estate of Charles J. Ginsberg, Deceased, Burton Ginsberg and Harry Steinberg, Co-Executors, and Annette Ginsberg v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 9, 1959No. 17674_1PublishedCited by 35 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
This is a petition to review the unreported decision, based on findings of fact and conclusions of the Tax Court in two cases which were consolidated for trial in that Court. The two questions involved in this appeal are: (1) whether the Tax Court was in error in holding the estate liable for income taxes and the fraud penalties for income received by the decedent, Charles J. Ginsberg, during the years 1946, 1947 and 1948, and the widow liable for the taxes and penalty for 1948, for which a joint return was filed; and (2) whether the Tax Court properly determined that…
2Cases cited4 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
3Cited by35 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Cirillo v. CommissionerCourt of Appeals for the Third Circuit · 1963
- Estate of Upshaw v. CommissionerCourt of Appeals for the Seventh Circuit · 1969
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