U.S. Court of Appeals for the Second Circuit, 1970

Meisel v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided April 3, 1970 · Blumen, Feld, Hays, Lumbard

422 F.2d 1332 (Federal Reporter, Second Series)

Counsel

Simon Presant, New York City, for appellants., Johnnie M. Walters, Asst. Atty. Gen., Department of Justice, Lee A. Jackson, Elmer J. Kelsey and Kenneth L. Gross, Washington, D. C., for respondent.

Cases that cite this one

1 later published case cites this decision.

Zohoury v. Commissioner (United States Tax Court 1981)

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:

The judgment of the Tax Court is affirmed on the strength of its memorandum opinion. 28 T.C.M. 141 (1969). There is ample support in the record for the tax court’s factual determination that the sale by the mother to the daughter and the loans back were sham transactions.

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