Legal Opinion
Nat Dorfman and Annette Dorfman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 25, 1968No. 273, Docket 31848PublishedCited by 12 opinions
1Opinion of the Court
MEDINA, Circuit Judge:
Nat and Annette Dorfman appeal from a judgment of the Tax Court which held them liable for an income tax deficiency for the year 1960 amounting to $1,966.04 plus an addition to their tax for the same year of $98.30. The only issue involved on this appeal relates to the validity of Treasury Regulation 1.642 (h)-l(b), which effectively denied to petitioners the use of a capital loss carryover under Section 642(h) of the Internal Revenue Code of 1954 for the year 1960. The Tax Court upheld the validity of the Regulation. 48 T.C. 478. We are unable to agree with this…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Calvin D. Mitchell and Fay Bond Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Neave v. CommissionerUnited States Tax Court · 1952
- Associated Telephone and Telegraph Company, and Cross v. United States of America, and CrossCourt of Appeals for the Second Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Boeshore v. CommissionerUnited States Tax Court · 1982
- National Life and Accident Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Gene W. And Jule C. Reardon v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Cordell Brooks and Excel C. Brooks v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
7 more not listed; retrieve them via the Exa API.