Legal Opinion
Commissioner of Internal Revenue v. George M. Gross and Anna Gross, (And Ten Other Consolidated Petitions for Review)
Court of Appeals for the Second Circuit
Decided August 29, 1956No. 23869-23879_1PublishedCited by 32 opinions
1Opinion of the Court
LUMBARD, Circuit Judge.
These are appeals from a decision of the Tax Court, 23 T.C. 756, involving alleged income tax deficiencies in excess of $3,000,000 for the years 1948 and 1949. These eleven cases, all involving distributions to various members of the Gross and Morton families, who were common stockholders of certain building corporations, were consolidated both in the Tax Court and for review here. The facts as stipulated by the parties and found by the Tax Court may be summarized as follows:
Alfred Gross, George Gross, and Lawrence Morton were experienced builders who collaborated in…
2Cases cited9 opinions
- Helvering v. WoodSupreme Court of the United States · 1940
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Commissioner v. WheelerSupreme Court of the United States · 1945
- Randall v. BaileyNew York Court of Appeals · 1942
- Woodsam Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
4 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Burge v. CommissionerUnited States Tax Court · 1957
- Keller v. CommissionerUnited States Tax Court · 1981
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- August v. CommissionerUnited States Tax Court · 1958
27 more not listed; retrieve them via the Exa API.