Legal Opinion
Estate of Yaeger v. Commissioner
Court of Appeals for the Second Circuit
Decided November 7, 1989No. Nos. 60, 180, Dockets 89-4045, 89-4059PublishedCited by 38 opinions
1Opinion of the Court
MISHLER, Senior District Judge:
Petitioner appeals from a decision and order of the tax court, unofficially reported at 55 T.C.M. (CCH) 1101 (1988) (Wright, J.), that found that Louis Yaeger, deceased, was not in the trade or business of trading in securities and, therefore, that the interest he incurred in buying securities on margin was “investment interest” within the meaning of 26 U.S.C. section 163(d) and ordered that there is a deficiency due from the taxpayer for taxable years 1979 and 1980.1 Respondent cross-appeals an unreported order of the tax court that granted the estate's motion…
2Cases cited27 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Foster v. Comm'rUnited States Tax Court · 1983
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
22 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1993
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Larry L. Sather v. CIRCourt of Appeals for the Eighth Circuit · 2001
- Selgas v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
33 more not listed; retrieve them via the Exa API.