Legal Opinion
Fuld v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 30, 1943No. 69, 70PublishedCited by 30 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
Leonhard Felix Fuld petitions for review of a decision of the Tax Court involving income taxes of about $19,000 for the year 1933, and the Commissioner of Internal Revenue files his cross-petition involving income taxes for that year of about $8,000. Florentine M. Fuld also petitions for review of the decision of the Tax Court involving her income taxes for the same year of about $19,000, and the Commissioner files his cross-petition involving her income taxes for that year of about $9,000. The proceedings in the two appeals, and cross-appeals, have been…
2Cases cited11 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. WinmillSupreme Court of the United States · 1938
- Neuberger v. CommissionerSupreme Court of the United States · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Laureys v. CommissionerUnited States Tax Court · 1989
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
- King v. CommissionerUnited States Tax Court · 1987
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
25 more not listed; retrieve them via the Exa API.