Legal Opinion
Senate Realty Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 20, 1975No. 376, Docket 74-1861PublishedCited by 64 opinions
1Opinion of the Court
MULLIGAN, Circuit Judge:
Senate Realty Corporation (Senate), a New York corporation, received a statutory notice of deficiency dated February 15, 1966 from the Commissioner of Internal Revenue (IRS), which asserted deficiencies in the taxpayer’s income taxes for the taxable year 1959 in the amount of $234,825.50 plus a penalty in the sum of $117,412.75. Redetermination proceedings in the Tax Court were commenced by an attorney then representing Senate on March 14, 1966. In November, 1969 Alfred Dallago, then President and principal stockholder of Senate, retained Howard A. Rumpf, an…
2Cases cited15 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Theard v. United StatesSupreme Court of the United States · 1957
- Theodore R. Kupferman, as Receiver of Vickers, Christy & Co., Inc. v. Consolidated Research and Manufacturing Corporation, Daniel JacobsonCourt of Appeals for the Second Circuit · 1972
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- Sheldon Drobny and Anita Drobny v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Adams v. CommissionerUnited States Tax Court · 1985
- Kevin Conway v. United StatesCourt of Appeals for the Federal Circuit · 2003
59 more not listed; retrieve them via the Exa API.