Arthur Sorin & Henrietta A. Sorin v. Comm'r of Internal Revenue, 271 F.2d 741 (2d Cir. 1959). · Go Syfert
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Arthur Sorin & Henrietta A. Sorin v. Comm'r of Internal Revenue, 271 F.2d 741 (2d Cir. 1959). Cases Citing This Book View Copy Cite
75 citation events (1 in the last 25 years) across 6 distinct courts.
Strongest positive: Pacific Sound Prod. Ltd. Partnership v. Commissioner (tax, 1993-06-08)
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959 1992 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited "see" Pacific Sound Prod. Ltd. Partnership v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Sorin v. Commissioner , 29 T.C. 959 , 969 (1958) , affd. per curiam 271 F.2d 741 ↩ (2d Cir. 1959) .
cited Cited "see" Barton v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Sorin v. Commissioner , 29 T.C. 959 , 969 (1958) , aff'd, 271 F.2d 741 (2d Cir. 1959) .
discussed Cited "see" Pagel, Inc. v. Commissioner (2×)
Tax Ct. · 1988 · signal: see · confidence high
See Sorin v. Commissioner , 29 T.C. 959 , 969 (1958) , affd. per curiam 271 F.2d 741 (2d Cir. 1959) ; Weaver v. Commissioner , 25 T.C. 1067 , 1085 (1956) . 11 Rather, respondent simply narrowed the issue after his initial determination in the broadly worded notice of deficiency. *213 In such a situation, the issue is properly before the Court, and we so hold.
cited Cited "see" William M. Reese and Catholeen Reese v. Commissioner of Internal Revenue
5th Cir. · 1980 · signal: see · confidence high
See Sorin v. Commissioner, 29 T.C. 959 , 969 (1958), aff’d, 271 F.2d 741 (2d Cir. 1959).
Retrieving the full opinion text from the archive…
Arthur Sorin and Henrietta A. Sorin
v.
Commissioner of Internal Revenue
25325_1.
Court of Appeals for the Second Circuit.
Nov 23, 1959.
271 F.2d 741
Published

271 F.2d 741

59-2 USTC P 9789

Arthur SORIN and Henrietta A. Sorin, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 254, Docket 25325.

United States Court of Appeals Second Circuit.

Argued April 10, 1959.
Decided Nov. 23, 1959.

Mason G. Kassel, Ralph L. Concannon, New York City (Lord, Day & Lord, New York City, of counsel), for petitioners.

Charles K. Rice, Asst. Atty. Gen.; Lee A. Jackson, Harry Baum, George W. Beatty, Attorneys, Department of Justice, Washington, D.C., for respondent.

Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

[*~741]1

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.

[*~742]2

Decision affirmed.