Legal Opinion
Koerner v. United States
Court of Appeals for the Fourth Circuit
Decided February 28, 1977No. 76-1495PublishedCited by 2 opinions
1Opinion of the Court
550 F.2d 1362
77-1 USTC P 9258
Morgan P. KOERNER and Juanita B. Koerner, who Individually
and as Class Representatives of all members of the
West Virginia Department of Public
Safety, and their spouses, Appellees,
v.
UNITED STATES of America, Appellant.
No. 76-1495.
United States Court of Appeals,
Fourth Circuit.
Argued Dec. 9, 1976.
Decided Feb. 28, 1977.
William A. Friedlander, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., John A. Field, III, U. S. Atty., Charleston, W. Va., Raymond L. Hampton, II, Asst. U. S. Atty., Huntington, W. Va.,…
2Cases cited17 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Commissioner v. SullivanSupreme Court of the United States · 1958
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benninghoff v. CommissionerUnited States Tax Court · 1978
- Turner v. CommissionerUnited States Tax Court · 1977