Legal Opinion
Commissioner of Internal Revenue v. Waldman's Estate
Court of Appeals for the Second Circuit
Decided April 14, 1952No. 64, Docket 22084PublishedCited by 10 opinions
1Opinion of the Court
CHASE, Circuit Judge.
Isidore Waldman formed a partnership with Jack Schoenfield and Sidney Portnow which did business in New York under the firm names of Larolaine Dress Co., and Larolaine Juniors Co., and which was engaged in such business on November 22, 1945, the date of his death. He had reported his income for taxation on the calendar year, cash basis and the partnership had filed its information returns on the basis of fiscal years ending on June 30th.
The partnership agreement provided that upon the death of a partner “his executors or administrators or the person or persons to whom he…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Guaranty Trust Co. v. CommissionerSupreme Court of the United States · 1938
- Henderson's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Darcy v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Girard Trust Co. v. United StatesCourt of Appeals for the Third Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner of Internal Revenue v. Tyree's EstateCourt of Appeals for the Tenth Circuit · 1954
- Knipp v. CommissionerUnited States Tax Court · 1955
- Tyree v. CommissionerUnited States Tax Court · 1953
- Estate of Knipp v. CommissionerCourt of Appeals for the Fourth Circuit · 1957
- Stewart v. United StatesDistrict Court, S.D. New York · 1967
5 more not listed; retrieve them via the Exa API.