Legal Opinion
Robert W. Cleveland and Anita H. Cleveland v. Commissioner of Internal Revenue, Royal E. Cleveland and Alvina D. Cleveland v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided August 10, 1964No. 14511-14512Published
1Opinion of the Court
335 F.2d 473
64-2 USTC P 9689
Robert W. CLEVELAND and Anita H. Cleveland, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Royal E. CLEVELAND and Alvina D. Cleveland, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 14511-14512.
United States Court of Appeals Third Circuit.
Argued Jan. 9, 1964.
Decided Aug. 10, 1964.
Joseph W. Kiernan, Washington, D.C. (Smith, Ristig & Smith, Washington, D.C., on the brief), for petitioners.
William A. Geoghegan, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Arthur E. Strout,…
2Cases cited11 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Calhoon v. HarveySupreme Court of the United States · 1964
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