Judge(s) sitting, Henry Friendly, Wilfred Feinberg, Oscar Hirsh Davis (U.S. Court
of Claims, sitting by designation). Case opinions. Majority, Friendly, joined by
Feinberg, Davis. Laws applied. Inte...
The Commissioner of Internal Revenue appeals the United States Tax ..... 147 F.
2d at 456-57 (doctrine does not apply to third-party transactions), with Hirsch v.
v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. .... Commissioner, 781 F.2d 724, 726 (9th Cir.1986), quoting Hirsch v.
The Commissioner of Internal Revenue petitions for a review of the decision of
the .... Hirsch v. Commissioner of Internal Revenue, 7 Cir., 115 F.2d 656, bears ...
May 13, 2004 ... RALPH D. AND BRENDA KONCHAR, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent. Docket No. .... See Hirsch v.
HELVERING, Commissioner of Internal Revenue, v. .... Hirsch v. Commissioner, 7
Cir., 115 F.2d 656; Helvering v. A. L. Killian Co., 8 Cir., 128 F.2d 433; Gehring ...
Apr 21, 2016 ... RICHARD A. EICHINGER AND DIANA SUAREZ, Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent. Docket No. .... Hirsch v. Oliver, 970 N.E.
2d 651 (Ind. 2012). Thus, for 2009 Christel Eichinger.
The Internal Revenue Code provides specifically"' that, as to the cred- itor, the .....
basis give rise to ordinary income is the rule of Commissioner v. Carter.44.
www.leagle.com/decision/197776468bftc696_1707/CHURCHMAN v. COMMISSIONER
C. WEST AND GLORIA CHURCHMAN, PETITIONERS v. COMMISSIONER OF
INTERNAL REVENUE, RESPONDENT. FORRESTER, Judge: Respondent has ...
1.183-2(a), Income Tax Regs.; Hirsch v. Commissioner, 315 F.2d 731 (9th Cir.
Co. v. Commissioner, 36 B.T.A. 340, 344-46 (1937) (income realized when bonds
... income.3 Section 61(a)(12) of the Internal Revenue Code (Code) only.