Legal Opinion
Patsy F. Dizenzo, Transferee v. Commissioner of Internal Revenue, Patsy F. Dizenzo and Anna Dizenzo v. Commissioner of Internal Revenue, Patsy Frank, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 28, 1965No. 29360Published
1Opinion of the Court
348 F.2d 122
65-2 USTC P 9518
Patsy F. DiZENZO, Transferee, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Patsy F. DiZENZO and Anna DiZenzo, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
PATSY FRANK, INC., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 392, Docket 29360.
United States Court of Appeals Second Circuit.
Argued May 25, 1965.
Decided June 28, 1965.
Harold Lavien, Boston, Mass., on the brief for petitioners.
Meyer Rothwacks, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, and Mark S. Rothman, Department…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Federbush v. CommissionerUnited States Tax Court · 1960
- Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
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