Legal Opinion
Kluger Associates, Inc. v. Commissioner
Court of Appeals for the Second Circuit
Decided March 17, 1980No. 919, Docket 79-4013PublishedCited by 10 opinions
1Opinion of the Court
WYATT, District Judge:
This is a joint appeal by related taxpayers (two corporations (who filed separate returns) and a husband and wife (who filed joint returns)) from three decisions of the United States Tax Court, each entered on October 13, 1978, and each based on the same opinion of the Tax Court (by Honorable Irene F. Scott, Judge), but each affecting different taxpayers. The opinion of the Tax Court is reported in 69 T.C. 925 (1978). The jurisdiction of this Court derives from 26 U.S.C. § 7482(a).
Appellants are David and Bertha Kluger, husband and wife, whose legal residence at all…
2Cases cited15 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. RankinSupreme Court of the United States · 1935
- Davidson v. CommissionerSupreme Court of the United States · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Concord Instruments Corp. v. CommissionerUnited States Tax Court · 1994
- Metro Leasing & Dev. Corp. v. Comm'rUnited States Tax Court · 2002
- Hall v. Comm'rUnited States Tax Court · 1989
- Padgett v. CommissionerUnited States Tax Court · 1987
5 more not listed; retrieve them via the Exa API.