Legal Opinion
Harold S. Divine and Rita K. Divine v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 20, 1974No. 130, Docket 73-1732Published
1Opinion of the Court
500 F.2d 1041
74-2 USTC P 9527
Harold S. DIVINE and Rita K. Divine, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 130, Docket 73-1732.
United States Court of Appeals, Second Circuit.
Argued Nov. 8, 1973.
Decided June 20, 1974.
Martin A. Coleman, Arnold Broser, Paul H. Asofsky, Allan M. Rosenbloom, Rubin, Wachtel, Baum & Levin, Ne York City, for petitioners-appellants.
Robert S. Watkins, Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice; Scott P. Crampton, Asst. Atty. Gen., for respondent-appellee.
Before WATERMAN, FRIENDLY and TIMBERS, Circuit…
2Cases cited33 opinions
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States Ex Rel. Knauff v. ShaughnessySupreme Court of the United States · 1950
- Olga Zdanok v. The Glidden Company, Durkee Famous Foods Division, Frank T. Alexander v. The Glidden Company, Durkee Famous Foods DivisionCourt of Appeals for the Second Circuit · 1964
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