Legal Opinion
In Re Estate of Lillian Virginia Sperling, Deceased. Warren Richard Sperling, Administrator v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 22, 1965No. 28824_1PublishedCited by 9 opinions
1Opinion of the Court
LUMBARD, Chief Judge:
■ The petitioner appeals from a Tax Court judgment which sustained the Commissioner’s determination of income tax deficiencies for 1953 and 1954. The petitioner’s decedent, Lillian Virginia Sperling, filed joint returns for those years with her late husband, Eugene Sperling, a dealer in precious metals. The petitioner contends that the Tax Court erred in disallowing credit for certain alleged purchases of metals and in computing the tax liability by the cash method, which had been used by Eugene, rather than the accrual method. We affirm.
The present controversy may be…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Keneipp v. United StatesCourt of Appeals for the D.C. Circuit · 1950
- Edgar L. Grubb v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- Rubin v. CommissionerUnited States Tax Court · 1954
- Willis v. CommissionerUnited States Tax Court · 1957
3Cited by9 opinions
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Standard Oil Co. v. CommissionerUnited States Tax Court · 1981
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
- Eversole v. CommissionerUnited States Tax Court · 1966
- Golden Gate Litho v. CommissionerUnited States Tax Court · 1998
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