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Sorin v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS SECOND CIRCUIT


decided: November 23, 1959.

ARTHUR SORIN AND HENRIETTA A. SORIN, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Before HINCKS, LUMBARD and WATERMAN, Circuit Judges.

Per Curiam.

Taxpayers petition for review of a Tax Court decision, reported at 29 T.C. 959, which held that certain corporate distributions were taxable as ordinary income under section 117(m) of the 1939 Internal Revenue Code, 26 U.S.C.A. ยง 117(m). The facts are set forth at length in the Tax Court opinion. In Glickman v. C.I.R., 2 Cir., 1958, 256 F.2d 108, 110, and Burge v. C.I.R., 4 Cir., 1958, 253 F.2d 765, the facts were sufficiently similar to the facts here so as to require that here, as in those cases, the Tax Court be affirmed.

Decision affirmed.

19591123

© 1998 VersusLaw Inc.



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