Est. of Leyman v. Comm'r of Internal Revenue, 383 U.S. 832 (1966). · Go Syfert
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Est. of Leyman v. Comm'r of Internal Revenue, 383 U.S. 832 (1966). Cases Citing This Book View Copy Cite
17 citation events across 4 distinct courts.
Strongest positive: Hoffman v. Commissioner (tax, 1989-07-31)
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited "see" Hoffman v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Commissioner v. Estate of Leyman , 344 F.2d 763 (6th Cir. 1965) , vacated on other grounds 383 U.S. 832 (1966) .
cited Cited "see" Beasley v. Commissioner
Tax Ct. · 1989 · signal: see · confidence high
See Commissioner v. Estate of Leyman, 344 F.2d 763 (6th Cir. 1965) , vacated on other grounds 383 U.S. 832 (1966) .
discussed Cited "see, e.g." Estate of Mason v. Commissioner (2×)
Tax Ct. · 1975 · signal: see also · confidence low
See Mills v. Commissioner, 399 F. 2d 744 (4th Cir. 1968), affg. a Memorandum Opinion of this Court; Fada Gobins, 18 T.C. 1159 (1952), affd. per curiam 217 F. 2d 952 (9th Cir. 1954); see also Commissioner v. Estate of Leyman, 344 F. 2d 763 (6th Cir. 1965), modifying on other grounds 40 T.C. 100 (1963), revd. per curiam on other grounds 383 U.S. 832 (1966).
Retrieving the full opinion text from the archive…
Estate of Leyman
v.
Commissioner of Internal Revenue
385.
Supreme Court of the United States.
Apr 4, 1966.
383 U.S. 832
Daniel M. Gribbon, William, H. Allen and Matthew J. Zinn for petitioner., Solicitor General Marshall for respondent.
Per Curiam.
Published
Per Curiam.

Upon the consent of the Solicitor General and consideration of the entire record, the petition for a writ of certiorari is granted, the judgment of the United States Court of Appeals for the Sixth Circuit is vacated and the cause is remanded to that court with instructions to remand it to the United States Tax Court for computation and imposition of civil fraud penalty in accordance with the provisions of Public Law 89-359, 80 Stat. 28.