Legal Opinion

S.S. Ballin Agency, Inc., in No. 19035 v. Commissioner of Internal Revenue (Tax Court Docket No. 6225-66). S.S. Ballin Agency, Inc., and Subsidiary Company, in No. 19036 v. Commissioner of Internal Revenue (Tax Court Docket No. 6226-66). Joseph Delman and Jeanette Delman v. Commissioner of Internal Revenue, in No. 19037 (Tax Court Docket No. 932-67)

Court of Appeals for the Third Circuit

Decided July 8, 1971No. 19035-19037Published

1Opinion of the Court

446 F.2d 554

71-2 USTC P 9532

S.S. BALLIN AGENCY, INC., Appellant in No. 19035,

v.

COMMISSIONER OF INTERNAL REVENUE (Tax Court Docket No. 6225-66).

S.S. BALLIN AGENCY, INC., and Subsidiary Company, Appellant

in No. 19036,

v.

COMMISSIONER OF INTERNAL REVENUE (Tax Court Docket No. 6226-66).

Joseph DELMAN and Jeanette Delman

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant in No. 19037

(Tax Court Docket No. 932-67).

Nos. 19035-19037.

United States Court of Appeals, Third Circuit.

Argued May 7, 1971.

Decided July 8, 1971.

Alfred C. Clapp and Leonard M. Goldberg, Clapp & Eisenberg, Newark, N.J., for appellants in…

2Cases cited11 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
  3. Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
  4. Thrifticheck Service Corp. v. CommissionerUnited States Tax Court · 1960
  5. Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970

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