Legal Opinion

Abrams v. Commissioner Of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided April 9, 1986No. 85-1966PublishedCited by 5 opinions

1Opinion of the Court

787 F.2d 939

57 A.F.T.R.2d 86-1130, 54 USLW 2531, 86-1

USTC P 9325

Richard L. ABRAMS, Wesley A. Aikens, Fred W. Aldrich, John

J. Alford, Park O. Ames, Joseph C. Anderson, Theo V.

Anderson, V.R. Barnhouse, Jr., James L. Baumdel, Alfredo J.

Bayardo, William L. Becker, Jeremiah Benzvi, Don

Bilsborough, Leo D. Borin, Andres Borruel, Robert G. Brown,

Paul C. Campbell, Fred J. Canizales, Jay F. Cano, Kent

Carper, Kishore Chokshi, Gordon W. Clancy, Julian R. Coles,

Norman C. Cross, Jr., James W. Deggendorf, John C. Dolson,

Steven E. Donley, J.G. Edsall, Robert E. Elms, Jr., Anthony

C. Ernest, George P. Foster,…

2Cases cited10 opinions

  1. Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
  2. Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
  3. Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
  4. Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
  5. Abrams v. CommissionerUnited States Tax Court · 1985

5 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. W.M. Spector and James M. Stokes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
  2. Hobson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1996
  3. R.A. Gaska Terry L. Lesley and Everett F. Telljohnann v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
  4. General Mills, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2020
  5. Estate of Hunt v. United StatesCourt of Appeals for the Fourth Circuit · 2004

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