Legal Opinion
Commissioner of Internal Revenue v. George J. Schaefer
Court of Appeals for the Second Circuit
Decided January 10, 1957No. 24043_1PublishedCited by 19 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
The Commissioner seeks review of a Tax Court determination rejecting in part an asserted deficiency in the taxpayer’s federal income tax for 1948.
The Tax Court made extensive findings which are reported at length at 24 T.C. 638. The following résumé will, we think, suffice for an understanding of the problem involved.
The taxpayer since 1914 has been connected with the motion picture industry as a corporate executive and more recently on his own account as a supervisor of film-distribution employed by independent producers. In 1946, he organized a corporation known as…
2Cases cited9 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Burnet v. ClarkSupreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Campbell v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- Edward C. Carey, and New England Petroleum Corporation v. National Oil Corporation and Libyan Arab RepublicCourt of Appeals for the Second Circuit · 1979
- Samuel Towers v. Commissioner of Internal Revenue, and Three Related CasesCourt of Appeals for the Second Circuit · 1957
14 more not listed; retrieve them via the Exa API.