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Treatment trajectory · 1952 → 2026 · click a year to view as-of
1952
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ZIMMERMAN
See Neeman v. Commissioner, 13 T.C. 397 , 399 (1949) , affd. 200 F.2d 560 (2d Cir. 1952) ; Urbauer v. Commissioner, supra. Accordingly, petitioner's share of the gain realized from the sale of the townhouse cannot be excluded from her income because of certain provisions contained in the divorce decree.
Retrieving the full opinion text from the archive…
Muriel Dodge Neeman (Formerly Muriel Dodge Conklin)
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
21648.
Court of Appeals for the Second Circuit.
Dec 30, 1952.
200 F.2d 560
Published
53-1 USTC P 9147
Muriel Dodge NEEMAN (formerly Muriel Dodge Conklin), Petitioner,
v.
COMMISSIONER of INTERNAL REVENUE, Respondent.
No. 91, Docket 21648.
United States Court of Appeals Second Circuit.
Argued Dec. 9, 1952
Decided Dec. 30, 1952.
Morton C. Fitch, New York City, Lawrence R. Condon, New York City, for petitioner.
Charles S. Lyon, Asst. Atty. Gen. Ellis N. Slack, Lee A. Jackson and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
PER CURIAM.
1
The decision of the Tax Court is affirmed on the authority of Lerner v. Commissioner, 2 Cir., 195 F.2d 296, and on the opinion below, 13 T.C. 397.