Legal Opinion
Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 25, 1964No. Docket 28745PublishedCited by 38 opinions
1Opinion of the Court
MOORE, Circuit Judge.
Isidore and Lillian Himmel (collectively referred to as the taxpayer) petition for review of a decision of the Tax Court, 41 T.C. 62 (1963), upholding the Commissioner of Internal Revenue’s determination of deficiency in taxpayer’s income tax for the years 1957 and 1958 in the amount of $2,346.11 and $3,287.45, respectively. In both years, taxpayer received from the H. A. Leed Co. in redemption of certain shares of stock held by him, payments which he did not report in his tax returns for those years. The Commissioner and the Tax Court found the payments to be essentially…
2Cases cited13 opinions
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Keefe, Collector v. CoteCourt of Appeals for the First Circuit · 1954
- Bullock v. CommissionerUnited States Tax Court · 1956
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Thomas Kerr and Barbara Kerr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Beatrice Levin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Estate of Lammerts v. CommissionerUnited States Tax Court · 1970
- William F. And Gwendolyn Wright v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Levin v. CommissionerUnited States Tax Court · 1966
33 more not listed; retrieve them via the Exa API.