Legal Opinion

Commissioner of Internal Revenue v. Irving Gordon and Margaret Gordon, Irving Gordon and Margaret Gordon v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided July 26, 1967No. 30572_1Published

1Opinion of the Court

382 F.2d 499

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Irving GORDON and Margaret Gordon, Respondents.

Irving GORDON and Margaret Gordon, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 214.

Docket 30572.

United States Court of Appeals Second Circuit.

Argued January 24, 1967.

Decided July 26, 1967.

Martin T. Goldblum, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen.; Lee A. Jackson, Gilbert E. Andrews, Washington, D. C., on the brief), for petitioner-respondent.

Harry R. Horrow, San Francisco, Cal. (Stephen J. Martin, Pillsbury, Madison & Sutro, San Francisco, Cal., on the…

2Cases cited28 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. Crane v. CommissionerSupreme Court of the United States · 1947
  4. Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
  5. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932

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