Legal Opinion
Leslie H. Jockmus and Esther N. Jockmus v. United States
Court of Appeals for the Second Circuit
Decided July 8, 1964No. 405, Docket 28537PublishedCited by 22 opinions
1Opinion of the Court
HAYS, Circuit Judge.
Leslie H. Jockmus and Esther N. Joek-mus, who filed a joint return as husband and wife, appeal from a determination in a tax refund suit, 222 F.Supp. 781, that certain amounts paid during the taxable year 1956 were not deductible as interest on indebtedness, 26 U.S.C. §. 163(a) (1958). 1 2After a trial to the court, the district judge concluded that the ease was controlled by a line of decisions holding in similar circumstances that the financial transactions lacked economie substance and did not result in any actual payment of interest. E. g. Becker v. Commissioner, 277…
2Cases cited19 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- Henry C. Minchin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Charles B. Benenson and Dorothy Cullman v. United StatesCourt of Appeals for the Second Circuit · 1967
- Samueli v. Comm'rUnited States Tax Court · 2009
17 more not listed; retrieve them via the Exa API.