Legal Opinion
Seymour Silverman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 21, 1976No. 509, Docket 75-4162PublishedCited by 220 opinions
1Opinion of the Court
HAYS, Circuit Judge:
Taxpayers Seymour and Helen Silverman and Jack and Frances Silverman appeal from decisions of the United States Tax Court entered May 20, 1975, pursuant to a Memorandum Opinion and Findings of Fact by Judge William H. Quealy 1 filed November 6, 1974, which determined that Seymour and Helen Silverman each owed a deficiency of $43,890 in gift taxes for the year 1968 and that Jack and Frances Silverman each owed a deficiency of $94,395 in gift taxes for the same year. 2 The gifts for which the deficiencies were assessed consisted of shares of class B common stock of Modern…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
23 more not listed; retrieve them via the Exa API.
3Cited by220 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Parker v. CommissionerUnited States Tax Court · 1986
- Chiu v. CommissionerUnited States Tax Court · 1985
- Waddell v. CommissionerUnited States Tax Court · 1986
- Truesdell v. Comm'rUnited States Tax Court · 1987
215 more not listed; retrieve them via the Exa API.