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Abraham M. Sonnabend v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Abraham M. Sonnabend

Abraham M. Sonnabend v. Comm'r of Internal Revenue, Comm'r of Internal Revenue v. Abraham M. Sonnabend, 267 F.2d 319 (1st Cir. 1959)
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Court
Court of Appeals for the First Circuit · U.S. Courts of Appeals
Decided
May 21, 1959
Docket
No. 5449
Citations
267 F.2d 3193 A.F.T.R.2d (RIA) 15051959 U.S. App. LEXIS 3824

Opinion

267 F.2d 319 59-1 USTC P 9475

Abraham M. SONNABEND et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Abraham M. SONNABEND et al., Respondents.

Nos. 5448, 5449.

United States Court of Appeals First Circuit.

May 21, 1959.

On petitions for review of the decision of the Tax Court of the United States.

John P. Allison, New York City, with whom Stanley W. Herzfeld and Marshall, Bratter, Greene, Allison & Tucker, New York City, on brief, for Abraham M. Sonnabend et al.

Grant W. Wiprud, Attorney, Department of Justice, Washington, D.C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attorneys, Department of Justice, Washington, D.C., on brief, for Commissioner of Internal Revenue.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit judges.

PER CURIAM.

1

These petitions for review were argued jointly with the petitions in Goodstein v. Commissioner of Internal Revenue, and Commissioner of Internal Revenue v. Goodstein, 1 Cir., 267 F.2d 127 , and presented substantially the same questions. Consequently the decision of the Tax Court is affirmed on the basis of our opinion in the Goodstein cases decided today.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 24 cases

View all citing references →
1959: 21960: 31961: 11962: 11963: 71964: 21965: 21966: 11968: 11970: 31972: 119592026peak 1963 · 7

Relies on it most ⓘ

  1. Bixby v. Commissioner58 T.C. 757 (Tax Ct. 1972)
  2. Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W270 F.2d 294 (3d Cir. 1959)
  3. Goldstein v. Commissioner44 T.C. 284 (Tax Ct. 1965)
  4. Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal Revenue294 F.2d 56 (9th Cir. 1961)
  5. Stanton v. Commissioner34 T.C. 1 (Tax Ct. 1960)
  6. Bridges v. Commissioner39 T.C. 1064 (Tax Ct. 1963)

Most recent

  1. Bixby v. Commissioner58 T.C. 757 (Tax Ct. 1972)
  2. Rosenthal v. Commissioner1970 T.C. Memo. 332
  3. Norton v. Commissioner1970 T.C. Memo. 279
  4. Estate of Melcher v. Commissioner1970 T.C. Memo. 237
  5. Sumner E. And Barbara P. Brown v. The United States396 F.2d 459 (Ct. Cl. 1968)
  6. Knowles Electronics, Inc. v. United States365 F.2d 43 (7th Cir. 1966)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

DepthCaseCited by
Eli D. Goodstein v. Comm'r of Internal Revenue, Comm'r of Internal Revenue v. Eli D. Goodstein, 267 F.2d 127 (1st Cir. 1959) 120

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