Hoffman v. Commissioner of Internal Revenue, 24762.
Decision Date | 19 March 1968 |
Docket Number | No. 24762.,24762. |
Citation | 391 F.2d 930 |
Parties | Alfred N. HOFFMAN and Deli Hoffman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. REBA MARTIN, INC., Respondent. |
Court | U.S. Court of Appeals — Fifth Circuit |
George Elias, Jr., Miami, Fla., for petitioners.
Lester R. Uretz, Chief Counsel, IRS, Christopher J. Ray, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Harry Baum, Robert H. Solomon, Meyer Rothwacks, Stuart A. Smith, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before TUTTLE and GOLDBERG, Circuit Judges, and HOOPER, District Judge.
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Durkin v. Comm'r of Internal Revenue (In re Estate of Durkin)
... ... Durkin, Jr., Personal Representative, and Anna Jean Durkin, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 4703686. United States Tax Court Nov. 18, 1992 ... [99 ... v. Commissioner, supra; Casner v. Commissioner, T.C.Memo. 196998. See also Hoffman v. Commissioner, 47 T.C. 218, 233 (1966), affd. per curiam 391 F.2d 930 (5th Cir.1968). There are ... ...
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U.S. v. Pirro
...that Corporation's shareholder. The seminal opinion is Hoffman v. Commissioner, 47 T.C. 218 (1966), aff'd on basis of tax court opinion, 391 F.2d 930 (5th Cir. 1968). In that case, a shareholder in an S Corporation sold her stock to the taxpayer but continued to hold it in escrow (i.e., she......
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