Legal Opinion
Yagoda v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 1, 1964No. Nos. 64-67, Dockets 28244-28247PublishedCited by 6 opinions
1Opinion of the Court
HAYS, Circuit Judge:
Petitioners seek review of decisions of the Tax Court of the United States, 39 T.C. 170 (1962), holding (I) that the mitigation provisions of Sections 1311-1314 of the Internal Revenue Code of 1954 permit the assessment of certain deficiencies that would otherwise be *487barred by the statute of limitations, and (II) that petitioner Elaine Yagoda (formerly Elaine Drechsler) is liable as transferee of a trust for the benefit of Elaine Drechsler.
During the taxable years in question, 1944 and 1945, Gus Drechsler and petitioner Lena Drechsler were husband and wife. Gus Drechsler…
2Cases cited13 opinions
- Yagoda v. CommissionerUnited States Tax Court · 1962
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- United States v. Ed RachalCourt of Appeals for the Fifth Circuit · 1962
- Daniel M. Cory and Margot Cory, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Diamond Gardner Corp. v. CommissionerUnited States Tax Court · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Charles B. Benenson and Dorothy Cullman v. United StatesCourt of Appeals for the Second Circuit · 1967
- Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United StatesUnited States Court of Claims · 1969
- G-B, Inc. v. United StatesDistrict Court, D. Colorado · 1969
- Joyce v. United StatesDistrict Court, M.D. Pennsylvania · 1964
- Elaine Yagoda (Formerly Elaine Drechsler) v. Commissioner of Internal Revenue, Trust for the Benefit of Lena Drechsler, Lena Drechsler, Exec. Of Estate Ofgus Drechsler, Deceased Trustee v. Commissioner of Internal Revenue, Trust for the Benefit of Elaine Drechsler, Lena Drechsler, Trustee,petitioner v. Commissioner of Internal Revenue, Lena Drechsler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
1 more not listed; retrieve them via the Exa API.