Legal Opinion
Hitke v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 7, 1961No. Nos. 13415-13417PublishedCited by 4 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
The respective husband-wife petitioners have petitioned for a review of the decisions of the Tax Court of the United States entered on March 13, 1961. T. C. Memo. 1961-66, filed March 10, 1961. The three cases were consolidated for trial and for review in this court.1
The Tax Court found deficiencies due from petitioners for the taxable year 1955 in the aggregate amount of $125,-811.38.
The deficiencies arose from the Commissioner’s disallowance as a tax-free exchange of a sum realized upon exchange of stock of Exchange Management Company (Management) for stock of Exchange…
2Cases cited6 opinions
- Gidwitz v. Lanzit Corrugated Box Co.Illinois Supreme Court · 1960
- Dear Publication & Radio, Inc. v. CommissionerUnited States Tax Court · 1959
- Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Robins v. CommissionerUnited States Board of Tax Appeals · 1929
- Tirrell v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- S & O Liquidating Partnership v. Commissioner of Internal Revenue, Appeals of David Beach, Robert M. Berliner, Jay I. BorowCourt of Appeals for the Seventh Circuit · 2002
- Robert K. Hitke and La Verne E. Hitke v. Commissioner of Internal Revenue, Robert L. Dahme and Dolores K. Dahme v. Commissioner of Internal Revenue, Kurt Hitke and Anna Hitke v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Carver v. CommissionerUnited States Tax Court · 1985
- Warda v. CommissionerUnited States Tax Court · 1985