Legal Opinion
Victor Borge, Sanna Borge, and Danica Enterprises, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 17, 1968No. 31904_1PublishedCited by 41 opinions
1Opinion of the Court
HAYS, Circuit Judge:
Petitioners seek review of a decision of the Tax Court sustaining the Commissioner’s determination of deficiencies in their income tax payments for the years 1958 through 1962, inclusive. The Tax Court upheld both the Commissioner’s allocation to Borge1 under Section 482 of the Internal Revenue Code of 1954, 26 U.S.C. § 482 (1964), of a portion of the compensation received by Danica Enterprises, Inc., Borge’s wholly owned corporation, for services performed by Borge as an entertainer, and the Commissioner’s disallowance, under Section 269 of the Internal Revenue Code of…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Ach v. CommissionerUnited States Tax Court · 1964
- National Securities Corp. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Advance MacHinery Exchange, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Rubin v. CommissionerUnited States Tax Court · 1971
- Haag v. CommissionerUnited States Tax Court · 1987
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
36 more not listed; retrieve them via the Exa API.