Cohn v. Commissioner

Second Circuit

Cohn v. Commissioner

410 F.2d 399

CourtCourt of Appeals for the Second Circuit

DecidedMay 22, 1969

DocketNo. 492, Docket 32618

StatusPublished

This text of 410 F.2d 399 (Cohn v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cohn v. Commissioner, 410 F.2d 399 (2d Cir. 1969).

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Opinion

PER CURIAM:

Taxpayer appeals from an unreported decision of the Tax Court, Arnold Raum, J., which held that the sum of $27,247 received by taxpayer in 1958 was compensation for services as a co-executor rather than a gift. The same issue on substantially the same evidence had been similarly decided in a suit for a refund on behalf of taxpayer’s co-executor in the United States District Court for the Southern District of New York. Frank v. United States, 260 F.Supp. 691 (S.D.N.Y.1966). We affirm on the opinion of the Tax Court.

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PER CURIAM:

Taxpayer appeals from an unreported decision of the Tax Court, Arnold Raum, J., which held that the sum of $27,247 received by taxpayer in 1958 was compensation for services as a co-executor rather than a gift. The same issue on substantially the same evidence had been similarly decided in a suit for a refund on behalf of taxpayer’s co-executor in the United States District Court for the Southern District of New York. Frank v. United States, 260 F.Supp. 691 (S.D.N.Y.1966). We affirm on the opinion of the Tax Court.

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Bluebook (online)

410 F.2d 399, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohn-v-commissioner-ca2-1969.

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