Elliott J. Roschuni & June Gillbert Roschuni v. Comm'r of Internal Revenue, 271 F.2d 267 (5th Cir. 1959). · Go Syfert
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Elliott J. Roschuni & June Gillbert Roschuni v. Comm'r of Internal Revenue, 271 F.2d 267 (5th Cir. 1959). Cases Citing This Book View Copy Cite
97 citation events (3 in the last 25 years) across 6 distinct courts.
Strongest positive: Estate of Law v. Commissioner (tax, 1964-09-29)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited as authority (rule) Estate of Law v. Commissioner
Tax Ct. · 1964 · confidence medium
Roschuni, 29 T.C. 1193 (1958) , affd. per curiam 271 F. 2d 267 *100 (C.A. 5, 1959), certiorari denied 362 U.S. 988 (1960) .
discussed Cited "see" Waimana Enterprises, Inc.
Tax Ct. · 2026 · signal: see · confidence high
(CCH) 352, 355 ; see Roschuni v. Commissioner, 29 T.C. 1193 , 1201–02 (1958) (holding that the failure to provide a note or other documentation was a factor in determining there was a constructive dividend and not a shareholder loan), aff’d per curiam, 271 F.2d 267 (5th Cir. 1959); Jones v. Commissioner, T.C.
cited Cited "see" Jaques v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Roschuni v. Commissioner , 29 T.C. 1193 , 1202 (1958) , affd. per curiam 271 F.2d 267 (5th Cir. 1959) .
cited Cited "see" Estate of Colley v. Commissioner
Tax Ct. · 1980 · signal: see · confidence high
See Roschuni v. Commissioner , 29 T.C. 1193 , 1202 (1958) , affd. per curiam 271 F.2d 267 (5th Cir. 1959) , cert. denied 362 U.S. 988 (1960) .
Retrieving the full opinion text from the archive…
Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
17779_1.
Court of Appeals for the Fifth Circuit.
Nov 10, 1959.
271 F.2d 267
Llewellyn A. Luce, Washington, D. C., for petitioners., Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I. R. S., David O. Walter, and Charles B. E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.
Rives, Tuttle, Jones.
Cited by 2 opinions  |  Published
PER CURIAM.

The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is

Affirmed.