Legal Opinion

Abkco Industries, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided August 21, 1973No. 72-1181Published

1Opinion of the Court

482 F.2d 150

73-2 USTC P 9538, 73-2 USTC P 9673

ABKCO INDUSTRIES, INC., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 72-1181.

United States Court of Appeals,

Third Circuit.

Argued Feb. 26, 1973.

Decided June 29, 1973.

As Amended Aug. 14, 1973.

Dissenting Opinion Aug. 21, 1973.

See 486 F.2d 1371.

Leonard J. Schwartz, Selwyn A. Horvitz, Philadelphia, Pa., for appellant; Fox, Rothschild, O'Brien & Frankel, Philadelphia, Pa., of counsel.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, Bruce I. Kogan, Dept. of Justice, Tax Div., Washington, D. C., for appellee.

Before HASTIE and…

Also in this document: Dissent.

2Cases cited18 opinions

  1. Hormel v. HelveringSupreme Court of the United States · 1941
  2. United States v. AndersonSupreme Court of the United States · 1926
  3. Lucas v. American Code Co.Supreme Court of the United States · 1930
  4. Dobson v. CommissionerSupreme Court of the United States · 1944
  5. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944

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