Legal Opinion
Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan
Court of Appeals for the Third Circuit
Decided May 2, 1967No. 15826-15829_1PublishedCited by 21 opinions
1Opinion of the Court
378 F.2d 771
67-1 USTC P 9423
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Carl L. DANIELSON and Pauline S. Danielson, Respondents,
COMMISSIONER OFINTERNAL REVENUE, Petitioner, v. Helen P.
SHERMAN, Respondent, COMMISSIONER OFINTERNAL REVENUE,
Petitioner, v. ESTATE of Jacob F. SCHAFFNER, Deceased,
Elizabeth Schaffner and Erwin Marsch, Executors, and
Elizabeth Schaffner, Respondents, COMMISSIONEROF INTERNAL
REVENUE, Petitioner, v. Hugh E. McLENNAN and Katherine
McLennan,Respondents.
Nos. 15826-15829.
United States Court of Appeals Third Circuit.
Argued Sept. 16, 1966, Reargued Dec. 20, 1966.
Decided May…
2Cases cited55 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
50 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, Albert H. And Doris G. Throndson v. Commissioner of Internal Revenue, J. Leonard Schmitz and Alice Schmitz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- R. M. Smith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Delsea Drive-In Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Joan S. Schatten v. United StatesCourt of Appeals for the Sixth Circuit · 1984
16 more not listed; retrieve them via the Exa API.