Legal Opinion

Kluger Associates, Inc. v. Commissioner of Internal Revenue, Kluger, Inc. v. Commissioner of Internal Revenue, David and Bertha Kluger v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided March 17, 1980No. 919Published

1Opinion of the Court

617 F.2d 323

80-1 USTC P 9314

KLUGER ASSOCIATES, INC., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

KLUGER, INC., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

David and Bertha KLUGER, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 919, Docket 79-4013.

United States Court of Appeals,

Second Circuit.

Argued May 18, 1979.

Decided March 17, 1980.

Marvin A. Chirelstein, New Haven, Conn., and Starr, Weinberg & Fradkin, Newark, N. J., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Gary P. Allen, Carleton D. Powell, Attys., Tax Division, Dept. of…

2Cases cited16 opinions

  1. Hormel v. HelveringSupreme Court of the United States · 1941
  2. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  3. Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
  4. Helvering v. RankinSupreme Court of the United States · 1935
  5. Davidson v. CommissionerSupreme Court of the United States · 1938

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