U.S. Court of Appeals for the First Circuit, 1960

Morris Zeltzerman v. Commissioner of Internal Revenue

U.S. Court of Appeals for the First Circuit · Decided November 18, 1960 · Woodbury, Hartigan, Aldrich

283 F.2d 514; 6 A.F.T.R.2d (RIA) 5958 (Federal Reporter, Second Series)

Counsel

I. Frederick Shotkin, New York City, for petitioners., Harold M. Seidel, Attorney, Department of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., were on brief, for respondent.

Cases that cite this one

3 later published cases cite this decision.

Metcalfe v. Commissioner (United States Tax Court 1982)
Goldsmith v. United States (Court of Claims 1978)
Arizona State Tax Commission v. Reiser (Ariz. 1973)

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

PER CURIAM.

The decision of the Tax Court of the United States which the taxpayer here asks us- to review rests upon that court's disposition of a disputed issue of fact. It will suffice for us to say that an examination of the evidence completely satisfies us that the Tax Court’s finding is certainly not “clearly erroneous.” Title 26 U.S.C. § 7482(a), Rule 52(a) F.R.Civ.P., 28 U.S.C.

Judgment will be entered affirming the decision of the Tax Court.

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