Legal Opinion
B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue, B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 10, 1972No. 35839PublishedCited by 13 opinions
1Opinion of the Court
453 F.2d 1144
72-1 USTC P 9182
B. FORMAN COMPANY, Inc., Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
McCURDY & COMPANY, Inc., Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
B. FORMAN COMPANY, Inc., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
McCURDY & COMPANY, Inc., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 768-771, Dockets 35434, 35839, 71-1026, 71-1027.
United States Court of Appeals,
Second Circuit.
Argued June 1, 1971.
Decided Jan. 10, 1972.
Ellsworth A. Van…
2Cases cited45 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Higgins v. SmithSupreme Court of the United States · 1940
40 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lester Crown v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
- Kahler Corp. v. CommissionerUnited States Tax Court · 1972
- Morton E. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Hugo Neu-Proler International Sales Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1987
8 more not listed; retrieve them via the Exa API.