Legal Opinion

Avis Rent a Car System, Inc. v. United States

Court of Appeals for the Second Circuit

Decided November 6, 1974No. 1012, Docket 74-1119Published

1Opinion of the Court

503 F.2d 423

74-2 USTC P 9725

AVIS RENT A CAR SYSTEM, INC., Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

No. 1012, Docket 74-1119.

United States Court of Appeals, Second Circuit.

Argued May 17, 1974.

Decided Sept. 24, 1974, On Rehearing Nov. 6, 1974.

Robert Layton, New York City (Layton & Sherman, New York City, on the brief, Frederick E. Sherman, New York City, and Stuart B. Stillman, Garden City, N.Y., of counsel), for plaintiff-appellee.

Gary R. Allen, Washington, D.C. (Scott P. Crampton, Asst. Atty, Gen., Washington, D.C., Meyer Rothwacks, George G. Wolf, Tax Div., Dept. of…

2Cases cited7 opinions

  1. United States v. SilkSupreme Court of the United States · 1947
  2. Bartels v. BirminghamSupreme Court of the United States · 1947
  3. Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
  4. Ringling Bros.-Barnum & Bailey Combined Shows, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1951
  5. Illinois Tri-Seal Products, Inc. v. United StatesUnited States Court of Claims · 1965

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