green
Positive treatment
2.8 score
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959
1992
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Norton v. Commissioner
Knetsch v. United States, supra ; Sammy Cahn, 41 T.C. 858 (1964) , affd. 358 F. 2d 492 (C.A. 9, 1966) ; Williams v. Commissioner, 323 F. 2d 656 (C.A. 9, 1963) , affirming a Memorandum Opinion of this Court; Amor F. Pierce, 37 T.C. 1039 (1962) , affd. 311 F. 2d 894 (C.A. 9, 1962) ; Danny Kaye, 33 T.C. 511 (1959) , affd. 287 F. 2d 40 (C.A. 9, 1961) ; Gordon MacRae, 34 T.C. 20 (1960) , remanded on another issue, 294 F. 2d 56 (C.A. 9, 1961) , certiorari denied 368 U.S. 955 ; Goodstein v. Commissioner, supra ; Sonnabend v. Commissioner, 267 F. 2d 319 *235 (C.A. 1, 1959) , affirming a Memorandum Opi…
discussed
Cited as authority (rule)
Matthew M. Becker and Anne M. Becker v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Matthew M. Becker and Anne M. Becker
Taxpayers’ petitions for review, like those in Lynch v. Commissioner, 2 Cir., 1959, 273 F.2d 867 , Goodstein v. Commissioner, 1 Cir., 1959, 267 F.2d 127 and Sonnabend v. Commissioner, 1 Cir., 1959, 267 F.2d 319 , and the refund suit in Broome v. United States, Ct.C1.1959, 170 F.Supp. 613 , involve variants of the plan for reducing income taxes by deductions for the alleged payment of interest on loans to finance the purchase of Government securities devised by M.
discussed
Cited as authority (rule)
Lynch v. Commissioner
Decisions favorable to the government in cases at least broadly similar have been rendered by the Court of Appeals for the First Circuit in Goodstein v. Commissioner, 1958, 267 F.2d 127 and Sonnabend v. Commissioner, 1 Cir., 1958, 267 F.2d 319 , affirming respectively 30 T.C. 1178 and 1958 P-II T.
discussed
Cited "see, e.g."
De Woskin v. Commissioner
(2×)
See also Sonnabend v. Commissioner , 267 F. 2d 319 (C.A. 1, 1959), affirming a Tax Court Memorandum Opinion, Lynch v. Commissioner , 273 F. 2d 867 (C.A. 2, 1960), affirming 31 T.C. 990 and Leslie Julian , 31 T.C. 998 , and the *28 recent Supreme Court case of Knetsch v. United States , 364 U.S. 361 (1960) , where it was held that amounts claimed as interest could not be deducted where the transaction which gave rise to the claimed deduction was a sham.
Retrieving the full opinion text from the archive…
Paul S. Bachant
v.
Salvatore L. Ficaro
v.
Salvatore L. Ficaro
5454_1.
Court of Appeals for the First Circuit.
Jun 11, 1959.
Published
Paul S. BACHANT, Plaintiff, Appellant,
v.
Salvatore L. FICARO, Defendant, Appellee.
No. 5454.
United States Court of Appeals First Circuit.
June 11, 1959.
Appeal from the United States District Court for the District of Massachusetts; Bailey Aldrich, Judge.
Carl Liddy, Boston, Mass., with whom Fusaro & Fusaro, Worcester, Mass., was on brief, for appellant.
James C. Donnelly, Jr., Worcester, Mass., with whom Joseph F. Sawyer, Jr., and Ceaty, Ceaty, MacCarthy & Donnelly, Worcester, Mass., on brief, for appellee.
Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.
PER CURIAM.
1
A judgment will be entered affirming the judgment of the District Court.