Legal Opinion
Kocin v. United States
Court of Appeals for the Second Circuit
Decided March 12, 1951No. 150, Docket 21873PublishedCited by 15 opinions
1Per curiam
This is an appeal by the trustee in bankruptcy from an order confirming the order of the Referee allowing the claims of the United States for income and excess profits taxes For the fiscal year ending June 30, 1945. The Commissioner disallowed part of the sales commissions paid to Toy Sales Company. Toy Sales Company was a partnership which was organized in 1945 to take over the selling fünctions previously performed by the taxpayer. It was composed of three general partners and three special partners. The general partners were officers and stockholders of the taxpayer, the special partners…
2Cases cited2 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
3Cited by15 opinions
- A. P. Green Export Company v. United StatesUnited States Court of Claims · 1960
- Robert M. Diggs and Clara C. Diggs v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Bard-Parker Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- 58th St. Plaza Theatre, Inc. v. Commissioner of Internal Revenue. Brecher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
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