Legal Opinion
Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 5, 1958No. 291-293, Dockets 24889-24891PublishedCited by 82 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This petition involves deficiencies in income taxes for the calendar year 1950 of three taxpayers, Arthur, Herman and Aaron Gliekman. The three cases were consolidated in the Tax Court proceedings and its decisions have been appealed to this court by a single petition. 1
The issue presented is whether gains realized by each of the taxpayers in 1950 are properly taxable as capital gains, as they claim, or as ordinary income, as the Tax Court held in reliance upon § 117 (m) of the Internal Revenue Code of 1939, as amended by § 212 of the Revenue Act of 1950, 26 U.S.C.A. §…
2Cases cited4 opinions
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Burge v. CommissionerUnited States Tax Court · 1957
- Edward Weil and Dorothy Weil v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Weil v. CommissionerUnited States Tax Court · 1957
3Cited by82 opinions
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- C. D. Spangler and Veva C. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Sidney v. CommissionerUnited States Tax Court · 1958
- Bryan v. CommissionerUnited States Tax Court · 1959
- Farber v. CommissionerUnited States Tax Court · 1961
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