Herbert Eck v. Comm'r of Internal Revenue, Martin M. Karlan v. Comm'r of Internal Revenue, Cosimo Perrucci v. Comm'r of Internal Revenue, 202 F.2d 750 (2d Cir. 1953). · Go Syfert
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Herbert Eck v. Comm'r of Internal Revenue, Martin M. Karlan v. Comm'r of Internal Revenue, Cosimo Perrucci v. Comm'r of Internal Revenue, 202 F.2d 750 (2d Cir. 1953). Cases Citing This Book View Copy Cite
27 citation events (6 in the last 25 years) across 4 distinct courts.
Strongest positive: Edward Francis Bachner, IV & Rebecca Gay Bachner (tax, 2023-12-13)
Treatment trajectory · 1953 → 2026 · click a year to view as-of
1953 1989 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "see" Edward Francis Bachner, IV & Rebecca Gay Bachner
Tax Ct. · 2023 · signal: see · confidence high
See Eck v. Commissioner, 16 T.C. 511 , 514–15 (1951) (taxpayer filed a return reporting less tax than was owed, and then eliminated the deficiency by paying the shortfall before the IRS issued the notice of deficiency), aff’d per curiam, 202 F.2d 750 (2d Cir. 1953); Rice v. Commissioner, T.C.
discussed Cited "see" Don Kramer & Lela Arabuli
Tax Ct. · 2021 · signal: see · confidence high
See Eck v. Commissioner, 16 T.C. 511, 515 (1951), aff’d per curiam, 202 F.2d 750 (2d Cir. 1953). -5- [*5] failure to appear may result in dismissal of the case and entry of decision against you.” This mailing was not returned.
discussed Cited "see" Don Kramer
Tax Ct. · 2021 · signal: see · confidence high
See Eck v. Commissioner, 16 T.C. 511, 515 (1951), aff’d per curiam, 202 F.2d 750 (2d Cir. 1953). -5- [*5] failure to appear may result in dismissal of the case and entry of decision against you.” This mailing was not returned.
discussed Cited "see" James S. Abrams and Marguerite Abrams v. United States
2d Cir. · 1971 · signal: see · confidence high
The comparable section of the 1939 Code (Int.Rev.Code of 1939, § 293(a)) had been so construed in Robinson’s Dairy, Inc., 35 T.C. 601, 609 (1961), aff’d., 302 F.2d 42 (10th Cir. 1962); see Herbert Eck, 16 T.C. 511 (1951), aff’d per curiam, 202 F.2d 750 (2d Cir.), cert. denied, 346 U.S. 822 , 74 S.Ct. 39 , 98 L.Ed. 348 (1953).
cited Cited "see, e.g." C. F. Malanka & Sons, Inc. v. Commissioner
Tax Ct. · 1979 · signal: compare · confidence low
Compare Eck v. Commissioner, 16 T.C. 511 (1951) , affd. per curiam 202 F. 2d 750 (2d Cir. 1953) , cert. denied 346 U.S. 822 (1953) .
Retrieving the full opinion text from the archive…
Herbert Eck
v.
Commissioner of Internal Revenue, Martin M. Karlan v. Commissioner of Internal Revenue, Cosimo Perrucci v. Commissioner of Internal Revenue
22291.
Court of Appeals for the Second Circuit.
Apr 1, 1953.
202 F.2d 750
Cited by 1 opinion  |  Published

202 F.2d 750

53-1 USTC P 9287

Herbert ECK, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Martin M. KARLAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Cosimo PERRUCCI, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 148, 149, 150.
Docket 22290, 22291, 22292.

United States Court of Appeals Second Circuit.

Argued March 10, 1953.
Decided April 1, 1953.

Charles Gadd, New York City, Milton Gould, New York City, of counsel, for petitioners.

H. Brian Holland, Ast. Atty. Gen., Ellis N. Slack and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

1

The decisions are affirmed on the opinion of the Tax Court, 16 T.C. 511, and on the authority of Middleton v. Commissioner, 5 Cir., 200 F.2d 94.