U.S. Court of Appeals for the First Circuit, 1959

Sonnabend v. Commissioner

U.S. Court of Appeals for the First Circuit · Decided May 21, 1959

267 F.2d 319; 3 A.F.T.R.2d (RIA) 1505 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

13 later published cases cite this decision.

Bridges v. Commissioner (United States Tax Court 1963)
Maysteel Products, Inc. v. Commissioner (United States Tax Court 1960)
Stanton v. Commissioner (United States Tax Court 1960)
Cahn v. Commissioner (United States Tax Court 1964)
Perry Nichols and Inez Nichols v. Commissioner of Internal Revenue (5th Cir. 1963)
Hodgman Rubber Co. v. Commissioner (United States Tax Court 1963)
Epstein v. Commissioner (United States Tax Court 1963)
Shapiro v. Commissioner (United States Tax Court 1963)
Gold v. Commissioner (United States Tax Court 1963)
Jockmus v. United States (United States District Court for the District of Connecticut 1963)
Nichols v. Commissioner (United States Tax Court 1962)
De Woskin v. Commissioner (United States Tax Court 1960)
Kaye v. Commissioner (United States Tax Court 1959)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.