Legal Opinion
William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 6, 1992No. 91-1458Published
1Opinion of the Court
958 F.2d 684
69 A.F.T.R.2d 92-906, 92-1 USTC P 50,141
William S. HAGAMAN, Petitioner-Appellant,
Bonnie C. Hagaman, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 91-1458.
United States Court of Appeals,
Sixth Circuit.
Argued Nov. 7, 1991.
Decided March 6, 1992.
William E. Frantz (briefed), Donald B. DeLoach (argued and briefed), Frantz, Sanders & Grattan, Atlanta, Ga., for petitioner-appellant.
Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Washington, D.C., Gary R. Allen, Acting Chief (briefed), Robert S. Pomerance, Kenneth W. Rosenberg (argued),…
2Cases cited33 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Corliss v. BowersSupreme Court of the United States · 1930
- Enoch v. CommissionerUnited States Tax Court · 1972
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