Legal Opinion
Diescher v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 8, 1940No. 6937, 6938PublishedCited by 23 opinions
1Opinion of the Court
MARIS, Circuit Judge.
These are appeals from orders of redetermination entered by the Board of Tax Appeals declaring that the petitioners, Mr. and Mrs. Samuel E. Diescher, in appeal No. 6937 are liable for a deficiency of $13,236.66 and the petitioners, Mr. and Mrs. August P. Diescher, in appeal No. 6938 are liable for a deficiency of $12,590.-73, in their income tax returns for 1932, as determined by the Commissioner.
The question involved is whether or not the gain realized by the petitioners upon the receipt of certain stock was one which was “recognized” or taxable under the provisions of…
2Cases cited1 opinion
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
3Cited by23 opinions
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969
- Budd International Corp. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
- Love v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- United Gas Improvement Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1944
18 more not listed; retrieve them via the Exa API.