Legal Opinion

Elliot Knitwear Profit Sharing Plan v. Commissioner Of Internal Revenue

Court of Appeals for the Third Circuit

Decided January 28, 1980No. 79-1965Published

1Opinion of the Court

614 F.2d 347

80-1 USTC P 9176, 2 Employee Benefits Ca 2330

ELLIOT KNITWEAR PROFIT SHARING PLAN, Louis M. Lempke,

Trustee by Herman Gross, Substitute Trustee,

v.

COMMISSIONER OF INTERNAL REVENUE, Elliot Knitwear Profit

Sharing Plan, Appellant.

No. 79-1965.

United States Court of Appeals,

Third Circuit.

Argued Jan. 9, 1980.

Decided Jan. 28, 1980.

J. Earl Epstein, Barry M. Harvis, Epstein, Beller & Shapiro, Philadelphia, Pa., for appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert A. Bernstein, Gayle P. Miller, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before…

2Cases cited2 opinions

  1. Elliot Knitwear Profit Sharing Plan v. CommissionerCourt of Appeals for the Third Circuit · 1980
  2. Rowley United Pension Fund v. CommissionerUnited States Tax Court · 1975

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