Legal Opinion
Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases
Court of Appeals for the Second Circuit
Decided August 2, 1957No. 24269-24272_1PublishedCited by 43 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This petition brings up for review a decision of the Tax Court in a consolidated proceeding originally involving income taxes of five taxpayers for the years 1944 to 1947. 3 The case was heard by Judge Eugene Black, but due to his subsequent resignation from the Tax Court Judge Fisher wrote the opinion. Motions for rehearing, further hearing, and reconsideration were argued, and denied by him. The case was reviewed by the Tax Court and on certain issues there were dissents. 4 On only one of the nine issues decided did the petitioners prevail, namely, “Issue 3.” Their…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. GowranSupreme Court of the United States · 1937
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- H. Beale Rollins and Mary E. Rollins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Theodore C. Bonney v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Beatrice Levin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
38 more not listed; retrieve them via the Exa API.