Legal Opinion
Kohnstamm v. Pedrick
Court of Appeals for the Second Circuit
Decided December 28, 1945No. 129PublishedCited by 18 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The plaintiff appeals from a judgment, after a trial upon stipulated facts, dismissing his complaint in an action to recover income taxes, assessed and paid for the years 1939, 1940 and 1941. The validity of the taxes depends upon the construction of a deed of trust executed by the plaintiff on April 23, 1928, the substance of which was as follows. lie transferred to the Farmers Loan and Trust Company of New York, as trustee, 3,200 shares of common stock (valued at $400,000) in H. Kohn-stamm & Co. Inc., a New York corporation in which he and his family had long been…
2Cases cited17 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Helvering v. WoodSupreme Court of the United States · 1940
- Pearce v. CommissionerSupreme Court of the United States · 1942
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- Armantrout v. CommissionerUnited States Tax Court · 1977
- Christos Laganas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1960
- Bush v. CommissionerCourt of Appeals for the Second Circuit · 1949
- Moskin v. JohnsonDistrict Court, S.D. New York · 1953
13 more not listed; retrieve them via the Exa API.