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Elliott J. Roschuni and June Gillbert Roschuni v. Commissioner of Internal Revenue

Elliott J. ROSCHUNI and June Gilbert Roschuni, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Roschuni v. Comm'r of Internal Revenue, 271 F.2d 267 (5th Cir. 1959)
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Court
Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided
November 10, 1959
Docket
No. 17779_1
Judges
Rives, Tuttle, Jones
Citations
271 F.2d 2674 A.F.T.R.2d (RIA) 5759

Opinion — Per Curiam

PER CURIAM.

The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193 . We conclude that the decision of the Tax Court is a correct one and its judgment is Affirmed.

How later courts describe this case

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

1963: 11979: 119632026peak 1963 · 1

Relies on it most ⓘ

  1. Alterman Foods, Inc. v. United States611 F.2d 866 (Ct. Cl. 1979)
  2. General Aggregates Corporation v. Commissioner of Internal Revenue313 F.2d 25 (1st Cir. 1963)

Most recent

  1. Alterman Foods, Inc. v. United States611 F.2d 866 (Ct. Cl. 1979)
  2. General Aggregates Corporation v. Commissioner of Internal Revenue313 F.2d 25 (1st Cir. 1963)

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
Roschuni v. Comm'r, 29 T.C. 1193 (Tax Ct. 1958) 6

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