Legal Opinion
In re Sussman
Court of Appeals for the Third Circuit
Decided April 3, 1961No. 13398PublishedCited by 17 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The bankrupt, Charles Sussman, was a partner in a business which sustained heavy losses in the early months of 1956. Sussman individually, as well as the partnership, filed a petition in bankruptcy on June 7, 1956.
For the calendar years 1954 and 1955, Sussman had paid income taxes pursuant to joint returns filed by him and his wife. Mrs. Sussman had no income. The 1956 business reverses, which caused *77Sussman’s bankruptcy in June, also resulted, at the end of the year, in a situation in which a proper income tax return for the calendar year would show a substantial net…
2Cases cited4 opinions
- Matter of Ideal Mercantile Corporation, Bankrupt. Ideal Mercantile CorporationCourt of Appeals for the Second Circuit · 1957
- Chandler v. NathansCourt of Appeals for the Third Circuit · 1925
- Hoffman v. United StatesDistrict Court, S.D. New York · 1940
- Wooton v. United StatesUnited States Court of Claims · 1949
3Cited by17 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- Davis v. CommissionerUnited States Tax Court · 1978
- In Re RashUnited States Bankruptcy Court, D. Kansas · 1982
- M. G. STOLLER, Magdalene Stoller, Kenneth M. Stoller and Ellsworth J. Stoller v. the UNITED STATESUnited States Court of Claims · 1963
- B & L FARMS CO. v. United StatesDistrict Court, S.D. Florida · 1965
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