Legal Opinion
Richard Rubin and Helene Rubin v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 30, 1970No. 33516_1PublishedCited by 61 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
The Tax Court here sustained, 51 T.C. 251, a finding by the Commissioner of deficiencies in the reported income of Richard Rubin (sometimes hereafter “the taxpayer” or “the petitioner”) for 1960 and 1961. The deficiencies resulted from concluding that amounts paid by Dorman Mills, Inc. for management services, rendered by Rubin, to Park International, Inc., a corporation in which he was the controlling stockholder,' less related expenses of Park, constituted income of Rubin under § 61 of the Internal Revenue Code of 1954. In light of that conclusion the Tax Court did…
2Cases cited7 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Rubin v. CommissionerUnited States Tax Court · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
- Rubin v. CommissionerUnited States Tax Court · 1971
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
56 more not listed; retrieve them via the Exa API.