Meisel v. Commissioner
422 F.2d 1332
CourtCourt of Appeals for the Second Circuit
DecidedApril 3, 1970
DocketNo. 547, Docket 33525
StatusPublished
Cited by1 cases
This text of 422 F.2d 1332 (Meisel 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
Meisel v. Commissioner, 422 F.2d 1332 (2d Cir. 1970).
Opinion
The judgment of the Tax Court is affirmed on the strength of its memorandum opinion. 28 T.C.M. 141 (1969). There is ample support in the record for the tax court’s factual determination that the sale by the mother to the daughter and the loans back were sham transactions.
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Related
Zohoury v. Commissioner
1981 T.C. Memo. 297 (U.S. Tax Court, 1981)
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Bluebook (online)
422 F.2d 1332, Counsel Stack Legal Research, https://law.counselstack.com/opinion/meisel-v-commissioner-ca2-1970.