Legal Opinion

Stanley v. Waldheim v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen W. Bienenstok

Court of Appeals for the Seventh Circuit

Decided June 17, 1957No. 11897, 11898PublishedCited by 31 opinions

1Opinion of the Court

WHAM, District Judge.

The controversy herein arises out of income tax liability assessed against Stanley V. Waldheim and Helen W. Bien-enstok for the years 1945 and 1946. The appeal in Case No. 11,897 is brought by the petitioner, Stanley V. Waldheim, to review a portion of the decision of the United States Tax Court rendered June 13, 1956. The issues on the appeal have been narrowed to those relating to the taxability in 1945 of the gain accruing to Stanley Waldheim during that year from a sale to him by Waldheim & Company, a corporation, of 333% shares of its treasury stock for a price much…

2Cases cited6 opinions

  1. Palmer v. CommissionerSupreme Court of the United States · 1937
  2. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
  3. Pacific Southwest R. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1942
  4. Strake Trust v. CommissionerUnited States Tax Court · 1943
  5. Boudreau v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943

1 more not listed; retrieve them via the Exa API.

3Cited by31 opinions

  1. Marcello v. CommissionerUnited States Tax Court · 1964
  2. Riss v. CommissionerUnited States Tax Court · 1971
  3. Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
  4. Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
  5. C. A. Sammons, Individually and as Independent of the Estate of Rosine S. Sammons, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970

26 more not listed; retrieve them via the Exa API.

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