Legal Opinion
David Dab and Rose Dab v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 5, 1958No. 24924_1PublishedCited by 10 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This petition involves deficiencies in income taxes for the calendar years 1950 and 1951 of petitioner David Dab, who will hereafter be referred to as the taxpayer. 1 The case was presented to the Tax Court on a scanty stipulation of facts and the testimony of one witness, a certified public accountant. There is no dispute as to the record facts.
The taxpayer was a member of a partnership which on January 5, 1949 acquired by assignment a 99 year lease, executed on June 7, 1948, between the lessor and the partnership’s assignor. The leased premises were located in the City…
2Cases cited8 opinions
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Weiss v. WeinerSupreme Court of the United States · 1929
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Davison v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- 379 Madison Avenue v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Altria Group, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2011
- United States v. Georgia Railroad and Banking CompanyCourt of Appeals for the Fifth Circuit · 1965
- Gulf Tel. Corp. v. CommissionerUnited States Tax Court · 1969
5 more not listed; retrieve them via the Exa API.