Legal Opinion
Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United States
Court of Appeals for the Second Circuit
Decided May 28, 1968No. 31969_1PublishedCited by 55 opinions
1Opinion of the Court
BLUMENFELD, District Judge:
During the years 1960, 1961 and until December 12, 1962, when he died, the appellant’s husband, Leon S. Lees, Jr., had been a general partner in the stock brokerage firm of Ira Haupt & Co. The appellant and her late husband had filed joint tax returns for the years 1960 and 1961 reflecting taxable income in the amounts of $83,359.79 and $89,-107.05 respectively. After his death, the appellant, as she was permitted to do under § 6013(a) (3) of the Internal Revenue Code of 1954, filed a joint return for the year 1962 reflecting taxable income of $63,575.79. All of…
2Cases cited30 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bull v. United StatesSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
25 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Rodney v. Comm'rUnited States Tax Court · 1969
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Albert Piccone v. The United StatesUnited States Court of Claims · 1969
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
50 more not listed; retrieve them via the Exa API.