Legal Opinion
Abraham Teitelbaum v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 18, 1965No. 14808_1PublishedCited by 33 opinions
1Opinion of the Court
GRUBB, District Judge.
Taxpayer, Abraham Teitelbaum, petitions this court for review of a decision of the Tax Court determining his liability for income taxes for the years 1952 to 1956, inclusive. He challenges particularly the determinations relating to the applicability of the statute of limitations; to partnership status claimed by him; to the amount of capital gain on sale of an interest in a building; and to disallowance of certain deductions.
1. Statute of Limitations
It is conceded that the Commissioner gave timely notice of assessment of deficiences for the years in issue. Where the…
2Cases cited19 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Crane v. CommissionerSupreme Court of the United States · 1947
- Higgins v. CommissionerSupreme Court of the United States · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Scar v. CommissionerUnited States Tax Court · 1983
- Edgar v. CommissionerUnited States Tax Court · 1971
- Maher v. CommissionerUnited States Tax Court · 1970
- Bregin v. CommissionerUnited States Tax Court · 1980
- Colestock v. CommissionerUnited States Tax Court · 1994
28 more not listed; retrieve them via the Exa API.