Meisel v. Commissioner

U.S. Court of Appeals for the Second Circuit
Meisel v. Commissioner, 422 F.2d 1332 (2d Cir. 1970)
Blumen, Feld, Hays, Lumbard

Meisel v. Commissioner

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.

Reference

Full Case Name
Samuel W. MEISEL and Rose M. Meisel v. COMMISSIONER OF INTERNAL REVENUE
Cited By
1 case
Status
Published