Legal Opinion
Commissioner of Internal Revenue v. Shamberg's Estate
Court of Appeals for the Second Circuit
Decided August 24, 1944No. 394PublishedCited by 56 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This proceeding involves deficiencies in income taxes assessed against Alexander J. Shamberg by the Commissioner of Internal Revenue .for the' years 1937 and 1938. Shamberg died during the pendency of a proceeding in the Tax Court to review the assessment and his administrator wás substituted as a party. The Tax Court determined that there were no deficiencies and the Commissioner filed this petition to review its decision which a majority of this court holds should be affirmed.
The question presented is whether the interest received by Shamberg in the years…
2Cases cited9 opinions
- Murray v. Wilson Distilling Co.Supreme Court of the United States · 1909
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Helvering v. GriffithsSupreme Court of the United States · 1943
- Brush v. CommissionerSupreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Hess v. Port Authority Trans-Hudson CorporationSupreme Court of the United States · 1994
- Orbison v. WELSH, GOVERNORIndiana Supreme Court · 1962
- Commissioner of Internal Revenue v. White's EstateCourt of Appeals for the Second Circuit · 1944
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Texas Learning Technology Group v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
51 more not listed; retrieve them via the Exa API.