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...
COMMISSIONER OF INTERNAL REVENUE. Circuit Court of Appeals, Seventh
Circuit. 115 F.2d 656 (7th Cir. 1940). HIRSCH v. COMMISSIONER OF INTERNAL
Aug 1, 2016 ... UNITED STATES TAX COURT. ROBERT L. SCHWARTZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent ... revocable trust.
Petitioner was named executor of Mrs. Hersh's estate and trustee for the trusts ...
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.
Commissioner of Internal Revenue, Respondent, 233 F.2d 935 (6th Cir. ... Hirsch
v. Commissioner, 7 Cir., 1940, 115 F.2d 656; Allen v. Courts, 5 Cir., 1942, 127 ...
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 ...
COMMISSIONER OF INTERNAL REVENUE, Respondent. BARNET ... James W.
Breen, Samuel E. Hirsch, Chicago, Ill., for petitioner. Charles K. ... Claiming their
transactions detailed by the Tax Court in an opinion reported as Kolkey v. C. I. R.
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.
Facts. Redlands Surgical Services (Plaintiff) was a nonprofit member corporation
that was a parent of a hospital. Plaintiff was also a partner with for-profit ...
A summary and case brief of Keogh v. Commissioner of Internal Revenue,
including the facts, issue, rule of law, holding and reasoning, key terms, and ...