Legal Opinion
Kugel v. Ryan
Court of Appeals for the Second Circuit
Decided April 13, 1961No. 26148PublishedCited by 4 opinions
1Opinion of the Court
289 F.2d 329
61-1 USTC P 9395
John H. KUGEL and Adelaide Kugel, Plaintiffs-Appellants,
v.
Raymond F. RYAN, formerly Acting Colector of Internal
Revenue for the Second Collection District of New York (now
known as Lower Manhattan Office), and Denis J. McMahon,
formerly Collector of Internal Revenue for the Second
Collection District of New York, now District Director of
Internal Revenue of said District (now known as Lower
Manhattan Office), Defendants-Appellees.
No. 197, Docket 26148.
United States Court of Appeals Second Circuit.
Argued Feb. 16, 1961.
Decided April 13, 1961.
Martin A. Roeder, New York City…
2Cases cited10 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
- Guggenheimer v. CommissionerUnited States Tax Court · 1947
- Henry v. BurnetCourt of Appeals for the D.C. Circuit · 1931
- Glenn v. Louisville Trust Co.Court of Appeals for the Sixth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Burger v. CommissionerUnited States Tax Court · 1964
- Greaves v. CommissionerUnited States Tax Court · 1980
- Guy F. Atkinson Co. v. CommissionerUnited States Tax Court · 1984
- Smith v. CommissionerUnited States Tax Court · 1962