Legal Opinion
Sidney Kreps v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 26, 1965No. 29304_1PublishedCited by 120 opinions
1Opinion of the Court
WATERMAN, Circuit Judge:
Sidney Kreps petitions to review a decision of the Tax Court holding him liable under the transferee provisions of the 1939 Internal Revenue Code for unpaid income taxes of Metropolitan Air Freight Depot, Inc.
Metropolitan was organized in March 1949, pursuant to the laws of New York. Its business was air freight forwarding. It received shipments from various manufacturers, consolidated them, and shipped them by air to various customers. One Bernard J. Kurtin was President of Metropolitan, petitioner Sidney H. Kreps was both Secretary and Treasurer, and they were its…
2Cases cited12 opinions
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Lilly v. CommissionerSupreme Court of the United States · 1952
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Bryan Et Ux. v. Commissioner of Internal Revenue. Bryan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Kreps v. CommissionerUnited States Tax Court · 1964
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3Cited by120 opinions
- Rowland v. California Men's Colony, Unit II Men's Advisory CouncilSupreme Court of the United States · 1993
- Mysse v. CommissionerUnited States Tax Court · 1972
- Anthony Cardarella v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Chen v. New Trend Apparel, Inc.District Court, S.D. New York · 2014
- Paul F. Gray, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
115 more not listed; retrieve them via the Exa API.