Legal Opinion
Hans P. Kraus and Hanni Z. Kraus v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 3, 1974No. 182-187, Dockets 73-1814-73-1819PublishedCited by 13 opinions
1Opinion of the Court
MULLIGAN, Circuit Judge:
These are consolidated appeals from decisions of the United States Tax Court which involve deficiencies in the taxpayers’ federal income tax for the year 1965 in the aggregate amount of $274,886.78. The findings of fact of the Tax Court and the opinion of Hon. Samuel B. Ster-rett were entered on February 26, 1973 and are reported at 59 T.C. 681. The taxpayers filed notices of appeal on May 18, 1973 and the parties thereafter filed a stipulation of venue providing for review of all the decisions by this court.
On July 30, 1965 each of the taxpayers sold part of the…
2Cases cited2 opinions
- Garlock, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Kraus v. CommissionerUnited States Tax Court · 1973
3Cited by13 opinions
- Estate of Weiskopf v. CommissionerUnited States Tax Court · 1975
- Framatome Connectors USA, Inc. v. Comm'rUnited States Tax Court · 2002
- Koehring Company, a Wisconsin Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- CCA, Inc. v. CommissionerUnited States Tax Court · 1975
- Astuto v. CommissionerUnited States Tax Court · 1987
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