Lambert v. Commissioner
338 F.2d 4
CourtCourt of Appeals for the Second Circuit
DecidedOctober 30, 1964
DocketNos. 79-81, Dockets 28983-28985
StatusPublished
Cited by6 cases
This text of 338 F.2d 4 (Lambert 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
Lambert v. Commissioner, 338 F.2d 4 (2d Cir. 1964).
Opinion
We affirm the judgment of the Tax Court on the opinion of Judge Fay. Although the Commissioner might well have taken a more lenient view on the facts here presented, it is plain that the petitioners did not comply with requirements on which the Commissioner was entitled to insist.
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Related
Taylor v. Commissioner
67 T.C. 1071 (U.S. Tax Court, 1977)
Hooper v. Commissioner
1974 T.C. Memo. 176 (U.S. Tax Court, 1974)
Glenn C. Bailey, Lillian S. Bailey, and Inez N. Bailey v. United States
360 F.2d 113 (Ninth Circuit, 1966)
Standard Oil Company (New Jersey) v. United States
338 F.2d 4 (Second Circuit, 1964)
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Bluebook (online)
338 F.2d 4, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lambert-v-commissioner-ca2-1964.