Commissioner Vs. Duberstein

Decided On : Jun-13-1960

Court : US Supreme Court

LAW: Duberstein No. 376 Argued, the Internal Revenue Code, the Sixteenth Amendment, Rule 52's, the Judicial Code Act, the Internal Revenue Code, the Sixteenth Amendment

PERSON: v. Duberstein, v. Duberstein, Duberstein, Duberstein, BRENNAN, v. Duberstein, Duberstein, Berman, Berman, Berman, Berman, Duberstein, Duberstein, Duberstein, Berman, Duberstein, Duberstein, Duberstein, Berman, Berman, Duberstein, Berman, Duberstein, Duberstein, Duberstein, Berman, Duberstein, Duberstein, Stanton, Stanton, Stanton, W]e, Stanton, Stanton, Watkins, Watkins, Watkins, Watkins, Watkins, Lockard v. Commissioner, Robertson, v. LoBue, Robertson, Baker, v. Heininger, Baker, Rules Civ, Duberstein, Duberstein, Stanton, WHITTAKER, WHITTAKER, Bogardus, DOUGLAS, Bogardus, Stanton, Parrott v. Commissioner, Roberts, Bogardus, Cardozo, Welch v. Helvering, Nelson v. Commissioner, Bogardus, Bogardus, Dobson, Bogardus, Dobson, Washburn, McDermott, Robertson, Dobson, Allen, Duberstein, Stanton, Stanton, Stanton, v. LoBue, JUSTICE FRANKFURTER, Bogardus, v. Duberstein, Stanton, Hand, Stanton, Hand

GPE: U.S., U.S., U.S., Dayton, Ohio, New York City, New York, United States, New York City, Vestry, the United States, New York, U.S., United States, United States, U.S., States, United States, United States, MR, MR, MR, U.S., United States, U.S., U.S., United States, United States, U.S., United States, Stanton

DATE: 1960, 1960, March 23, 1960, June 13, 1960, some years, about seven years, One day in 1951, 1951, 28, 30, approximately 10 years, 1942, November 30, 1942, the month of December, 1942, November 30, 1942, October 28, 1942, two days later, six months', The next week, November 5, 1000-1001, nearly a quarter of a century ago, March 24, 1960, 1939, c. 16, 1333, 1622, 1948, 1948, November 19, 1942, monthly, the month of December, 1942, years 1942, 1943, the end of ten years', nearly ten years

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , Syllabus, Court, Government, the Tax Court, Court, Pp, Government, Cadillac, The Tax Court, the Internal Revenue Code of, Page 363 U. S. 279 , the Tax Court's, the Court of Appeals, Stanton, Stanton, Federal District Court, Stanton, The Court of Appeals, the District Court, the Court of Appeals, the District Court, Court, the Internal Revenue Code, Page 363 U. S. 280 , the Duberstein Iron & Metal Company, Mohawk Metal Corporation, Mohawk, Mohawk, Cadillac, Cadillac, Cadillac, Mohawk, Cadillac, Cadillac, the Tax Court, The Court of Appeals, the Sixth Circuit, Stanton, Trinity Church, Church, Trinity Operating Company, The Operating Company's, the Corporation of Trinity Church, The Operating Company's, Trinity, Trinity, Stanton, the Operating Company's, Stanton, Board, Page 363 U. S. 283 , Stanton, Stanton, Board, Stanton, Stanton, the Operating Company's, Trinity, the District Court, The Court of Appeals, the Second Circuit, the Courts of Appeals, the Tax Court, Court, Page 363 U. S. 285 , Court, Court, Old Colony Trust Co., Bogardus v. Commissioner, Court, Page 363 U. S. 286 Bogardus v. Commissioner, Page 363 U. S. 288 , Government, Page 363 U. S. 289 , Government, Texas & Pacific R. Co., Yellow Cab Co., Bogardus v. Commissioner, Congress, Page 363 U. S. 291 , Texas & Pacific R. Co., Fed, United States Gypsum Co., Graver Tank & Mfg, Linde Air Products Co., Congress, the Tax Court, I.R.C. §, Court, the Tax Court, Cadillac, Page 363 U. S. 292 , the Court of Appeals, the Tax Court's, the District Court, the District Court's, Matton Oil Transfer Corp., the District Page 363 U. S. 293 Court, the Court of Appeals, District Court, Court, the Court of Appeals, the Court of Appeals, the District Court, JUSTICE, the Court of Appeals, Court, the United States Court of Appeals, the Second Circuit, the Board of Tax Appeals, Court, Court, Court, Court, Court, Court, Court, the Tax Court, the Ross Essay Prize, D.C. 176, Congress, The United States Courts of Appeals, the Tax Court, District Court, Court of Claims, the Tax Court, Court, Grace Bros., Inc., the Board of Directors, the Trinity Operating Company, Incorporated, the Trinity Church, the Trinity Operating Company, Incorporated, Court, the Tax Court, Court, the Court of Appeals, The District Court, I.R.C. of 1954, the Court of Appeals, the District Court's, The District Court's, the District Court's, Court, Courts of Appeals, Government, Court, Court, Page 363 U. S. 296 , Court, Court, Court, Court, Court, Court, Court, Page 363 U. S. 297 , Court, Court, Court, Court, the Court of Appeals, the Second Circuit, Stanton, Stanton, Page 363 U. S. 298 , the Estate and Comptroller of the Corporation of Trinity Church, Trinity Operating Company, Inc., the Trinity Church of New York, the Trinity Operating Co.

CARDINAL: 363, 363, 1, 2, 3, 4, 22(b)(3, 5, 546, 265, 28, 268, two, 1, 376, 2, one, 265, 546, one, one, two, 137, 803, 3, 268, 727, two, 376, 546, 361, 923, 4, 166, 409, 6, 343, 8, 302, one, 9, 10, 290, one, 12, one, One, 13, four, 14, four, 123, 999, four, four, 376, 546, 376, 546, 302, two, 546, 1, 22(b)(3, 2, 3, 14, 4, 38, 167, 5, 1, 1, 6, 176, 221, 8, 302, 9, one, One, 10, 203, 1, 5, 302, 8, 9, 22, one, 13, 12, 5, 80, 150, 585, 83d, 2d, 178, 13, 36, 62, 991, 11, 173, 170, 173, 14, 376, 546, 22(b)(3, 376, 546, two, two, two, two, two, one, two, only one, 34, 268, 728

MONEY: 20,000, 22,500, Twenty Thousand Dollars, Two Thousand Dollars , 20,000, 2,000, 20,000, 20,000, 20,000

PRODUCT: 727, 320 U. S. 467 , 320 U. S. 489 , 320 U. S. 489

LOC: the Eastern District

NORP: F.Supp, Bogardus, Bogardus, §, §, Bogardus, Bogardus, Bogardus, §, Bogardus

ORDINAL: Second, Sixth, first, First, Second, Third, first, Fourth, first, first, first

PERCENT: 279 U. S. 716, 338 U. S. 338

EVENT: Internal Revenue Code

WORK_OF_ART: Findings of Fact and Conclusions of Law