Legal Opinion
Sorin v. Commissioner
Court of Appeals for the Second Circuit
Decided November 23, 1959No. 254, Docket 25325PublishedCited by 9 opinions
1Per curiam
Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 117 (m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C. I. R., 2 Cir., 1958, 256 F.2d 108, 110, and Burge v. C. I. R., 4 Cir., 1958, 253 F.2d 765, the facts were sufficiently similar to the facts here so as to require that here, as in those cases, the Tax Court be affirmed.
Decision affirmed.
2Cases cited2 opinions
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
3Cited by9 opinions
- Sidney v. CommissionerCourt of Appeals for the Second Circuit · 1960
- United States v. Harold W. Ivey and Mrs. Virginia Ivey, Harold W. Ivey and Mrs. Virginia Ivey v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- William M. Reese and Catholeen Reese v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Mintz v. CommissionerCourt of Appeals for the Second Circuit · 1960
- Jesse Hartman and Dorothy S. Hartman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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