Legal Opinion
Jonathan B. Geftman v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 10, 1998No. 97-7313PublishedCited by 34 opinions
1Opinion of the Court
OPINION OF THE COURT
GREENBERG, Circuit Judge.
I. INTRODUCTION
Appellant Jonathan Geftman (“Geftman”) appeals from a decision of the United States Tax Court entered March 17, 1997, holding him hable for an income tax deficiency and for additions to tax due to his failure to report as taxable income a distribution he received from a' trust established by his late father Raymond Geftman. The Tax Court entered its decision pursuant to its opinion filed September 30, 1996, as amended by an order of December 23,1996. The Tax Court had jurisdiction under 26 U.S.C. §§ 7442, 6213(a) and 6214 based on…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Commissioner v. HansenSupreme Court of the United States · 1959
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
30 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner, in No. 97-7484 v. Commissioner of Internal Revenue Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner v. Commissioner of Internal Revenue, in No. 97-7527Court of Appeals for the Third Circuit · 1998
- Jacqueline E. Michalski v. The Home Depot, Inc.Court of Appeals for the Second Circuit · 2000
- United States v. William BeaversCourt of Appeals for the Seventh Circuit · 2014
- Milenbach v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Estate of Black v. Comm'rUnited States Tax Court · 2009
29 more not listed; retrieve them via the Exa API.