Legal Opinion
Robert B. Riss and Georgina Riss v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 10, 1966No. 8530_1PublishedCited by 22 opinions
1Opinion of the Court
SETH, Circuit Judge.
This appeal concerns the installment method of reporting income under § 453 of the Internal Revenue Code of 1954. The petitioner-taxpayer, 1 Robert B. Riss, seeks reversal of the decision of the Tax Court holding that the taxpayer received in excess of thirty per cent of the sale price of certain corporate stock in the sale year of 1957, thus precluding the taxpayer’s use of § 453 to report income from an installment sale on the installment method.
The facts, as stipulated or developed by the record, and about which there is no dispute, are simplified and summarized as…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Burnet v. LoganSupreme Court of the United States · 1931
- Burnet v. S. & L. Building Corp.Supreme Court of the United States · 1933
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Rudolph v. United StatesSupreme Court of the United States · 1962
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- McShain v. CommissionerUnited States Tax Court · 1979
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Ross D. Hogue and Mildred M. Hogue v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- R. Paul Sprague and Mary G. Sprague v. United StatesCourt of Appeals for the Tenth Circuit · 1980
- Ivan Irwin, Jr. And Ann Vanston Irwin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
17 more not listed; retrieve them via the Exa API.