Legal Opinion
Swiren v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 14, 1950No. 10100_1Published
1Opinion of the Court
183 F.2d 656
SWIREN
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 10100.
United States Court of Appeals Seventh Circuit.
July 14, 1950.
Ben W. Heineman, William P. Rosenthal, Chicago, Ill., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney, Spec. Assts. to the Atty. Gen., for respondent.
Before MAJOR, Chief Judge, and KERNER and DUFFY, Circuit Judges.
DUFFY, Circuit Judge.
1
This is a petition to review and set aside a decision of the Tax Court1 which affirmed the Commissioner's determination that the gain realized by taxpayer upon the sale of a partnership interest was…
Also in this document: Dissent.
2Cases cited27 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. EubankSupreme Court of the United States · 1941
- Hort v. CommissionerSupreme Court of the United States · 1941
- Williams v. McGowanCourt of Appeals for the Second Circuit · 1945
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
22 more not listed; retrieve them via the Exa API.