Sorin v. Commissioner

Second Circuit

Sorin v. Commissioner

271 F.2d 741

Court of Appeals for the Second Circuit·Decided November 23, 1959·No. No. 254, Docket 25325·Published·Cited by 9 cases

Opinion

PER CURIAM.

Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 117 (m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C. I. R., 2 Cir., 1958, 256 F.2d 108, 110, and Burge v. C. I. R., 4 Cir., 1958, 253 F.2d 765, the facts were sufficiently similar to the facts here so as to require that here, as in those cases, the Tax Court be affirmed.

Decision affirmed.

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PER CURIAM.

Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 117 (m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C. I. R., 2 Cir., 1958, 256 F.2d 108, 110, and Burge v. C. I. R., 4 Cir., 1958, 253 F.2d 765, the facts were sufficiently similar to the facts here so as to require that here, as in those cases, the Tax Court be affirmed.

Decision affirmed.

Sorin v. Commissioner, 271 F.2d 741 (2d Cir. 1959).

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Rose Sidney v. Commissioner of Internal Revenue, Morris Brecher v. Commissioner of Internal Revenue, Molly Brecher v. Commissioner of Internal Revenue, Susan Brecher v. Commissioner of Internal Revenue, Arthur Wohl and Bernice Wohl v. Commissioner of Internal Revenue, Alfred Wohl and Sheila Wohl v. Commissioner of Internal Revenue, Charles K. Itchkow and Sadie Itchkow v. Commissioner of Internal Revenue, Kenneth Itchkow v. Commissioner of Internal Revenue

273 F.2d 928 (Second Circuit, 1960)

Sidney v. Commissioner

273 F.2d 928 (Second Circuit, 1960)

Arthur Sorin and Henrietta A. Sorin v. Commissioner of Internal Revenue

271 F.2d 741 (Second Circuit, 1959)

Opinion

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