Legal Opinion

Ginsburg v. Commissioner

United States Tax Court

Decided July 29, 1974No. Docket No. 5693-72, 5694-72, 5695-72, 5696-72, 5697-72, 5698-72Unpublished

1Opinion of the Court

SAM B. GINSBURG, Et. al., 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Ginsburg v. Commissioner

Docket No. 5693-72, 5694-72, 5695-72, 5696-72, 5697-72, 5698-72.

United States Tax Court

T.C. Memo 1974-191; 1974 Tax Ct. Memo LEXIS 124; 33 T.C.M. (CCH) 814; T.C.M. (RIA) 74191;

July 29, 1974, Filed.

Sherwin C. Peltin, for the petitioners.

John L. Pedrick, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined that Michael Rosen, Sam B. Ginsburg, and Theodore Silberman were liable as transferees in the respective amounts of $129,389.72,…

2Cases cited21 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Boehm v. CommissionerSupreme Court of the United States · 1945
  3. MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
  4. Morton v. CommissionerUnited States Board of Tax Appeals · 1938
  5. Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940

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