Legal Opinion
Sidney Messer v. Commissioner Of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 10, 1971No. 18731-18733_1PublishedCited by 2 opinions
1Opinion of the Court
438 F.2d 774
71-1 USTC P 9214
Sidney MESSER, Transferee, Appellant in No. 18,731 Nat
Malamuth, Transferee, Appellant in No. 18,732 Estate of
Samuel Antkies, Deceased, Transferee, Jack Antkies and
Shirley Antkies, Executors, Appellant In No. 18,733
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 18731-18733.
United States Court of Appeals, Third Circuit.
Argued Oct. 22, 1970.
Decided Feb. 10, 1971.
Michael S. Feinman, New York City (Stuart M. Berkman, New York City, on the brief), for appellants.
Gary R. Allen, Tax Division, Department of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A.…
2Cases cited24 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Back v. Internal Revenue ServiceCourt of Special Appeals of Maryland · 1982
- Wiley v. United StatesSupreme Court of the United States · 1972