Legal Opinion
Kamen Soap Products Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided March 8, 1956No. Nos. 33, 34, Dockets 23508, 23509PublishedCited by 6 opinions
1Opinion of the Court
CLARK, Chief Judge.
This is a petition for review of decisions of the Tax Court sustaining respondent’s determination that petitioner is liable as a transferee under § 311 of the Internal Revenue Code of 1939, 26 U.S.C. § 311, for income tax deficiencies and fo-r the unpaid balances of income taxes for the years 1945 and 1946 of Rae Kamen and Abraham L. Kamen, alleged transferors. The total amounts of these deficiencies and unpaid balances were for Rae Kamen $99,843.25 and for Abraham Kamen $105,792.20, making a grand total of $205,635.45.
Abraham and Rae Kamen, husband and wife, were the sole…
2Cases cited10 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
- Randolph Products Co. v. ManningCourt of Appeals for the Third Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Harder Services, Inc. v. CommissionerUnited States Tax Court · 1976
- Kamen Soap Products Co., Inc., Alleged Transferee of Rae Kamen v. Commissioner of Internal Revenue, Kamen Soap Products Co., Inc., Alleged Transferee of Abraham L. Kamen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Bos Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- Harder Services, Inc. v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.