Legal Opinion
Regensburg v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 19, 1944No. 168-172PublishedCited by 51 opinions
1Opinion of the Court
SWAN, Circuit Judge.
These proceedings involve the income tax liability for the years 1936 to 1940, inclusive, of four brothers, Mortimer, Isaac, Melville and Jerome Regensburg, who were the principal shareholders of E. Regensburg & Sons, a New York corporation, during the tax years in suit. Jerome Regensburg died on October 31, 1941 and his estate is represented by his executrix. Sophy P. Regensburg is the wife of Melville, with whom she filed a joint return for the year 1940, and she joins in his petition with respect to that year.
E. Regensburg & Sons was organized in 1903 to manufacture and…
2Cases cited7 opinions
- Wilmington Trust Co. v. HelveringSupreme Court of the United States · 1942
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Cornell Steamboat Company v. John J. Coughlin and J. C. Davis, Director General of Railroads, EtcSupreme Court of the United States · 1927
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
- Chattanooga Sav. Bank v. BrewerCourt of Appeals for the Sixth Circuit · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Thomas Worcester v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Baird v. CommissionerUnited States Tax Court · 1955
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Ramo, Inc. v. EnglishTexas Supreme Court · 1973
46 more not listed; retrieve them via the Exa API.