Legal Opinion
Demirjian v. Commissioner
Court of Appeals for the Third Circuit
Decided March 7, 1972No. Nos. 19542, 19543PublishedCited by 24 opinions
1Opinion of the Court
OPINION OF THE COURT
VAN DUSEN, Circuit Judge.
The petitioning taxpayers, Anne and Mabel Dermirjian,1 have filed a timely petition for review of an adverse decision of the Tax Court2 affirming a finding of tax deficiencies for 1962 3 by the Commissioner of Internal Revenue. The tax deficiencies were based on the failure to report $54,835.00 in gain for the taxable year 1962. Plaintiffs maintain that the gain in question is covered by the nonrecognition provisions of Code Section 1033.4 As pointed out below, we agree with the ruling of the Tax Court that § 703 of the Internal Revenue Code…
2Cases cited16 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United Steelworkers v. United StatesSupreme Court of the United States · 1959
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Helmer v. CommissionerUnited States Tax Court · 1975
- Eldo Grogan and Mrs. Effie Grogan v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Fuchs v. CommissionerUnited States Tax Court · 1983
19 more not listed; retrieve them via the Exa API.