226 F.2d 618 - Commissioner of Internal Revenue V. Miller — 226 F.2d 618

How this case has been cited

Cited by 38 later decisions — most recently July 1993 · most notably United States v. Johnson (1964), Martin v. Commissioner (1956)

15 federal appellate · 2 district ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

¶1H. Brian Holland, Daniel A. Taylor, Ellis N. Slack, Herbert Zarky, and Grant W. Wiprud, Washington, D. C., for petitioner.

¶2Daniel W. Loeser, Cleveland, Ohio, for respondents.

¶3Before SIMONS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.

¶4PER CURIAM.

¶5In these three cases consolidated for hearing, the Commissioner of Internal Revenue challenges the correctness of the decision of United States Tax Judge Fisher, reviewed and sustained by the Tax Court of the United States, that cash distributions to employees in total liquidation of a certain employees’ retirement trust fund, set up by their former employer, paid to them on account of their “separation from the service”. within the meaning of section 165 (b) of the Internal Revenue Act of 1939, 26 U.S.C.A. § 165(b), qualified for capital gain · Case Law">long-term capital gain treatment under that sub-section;

¶6And this court of appeals having duly considered the findings of fact and opinion of the Tax Court, 22 T.C. 293, the brief and appendices filed by both the petitioner and the respondents, and the oral arguments of the attorneys for the contending parties, has reached the conclusion that, upon the basis of the Tax Court’s findings and opinion, its decisions should be and are hereby ordered to be affirmed.