Legal Opinion
Margaret E. Johnson Malmstedt and Bertil Malmstedt v. Commissioner of Internal Revenue, Margaret E. Johnson Malmstedt and Bertil Malmstedt v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 26, 1978No. 77-1393Published
1Opinion of the Court
578 F.2d 520
78-2 USTC P 9479
Margaret E. Johnson MALMSTEDT and Bertil Malmstedt, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Margaret E. Johnson MALMSTEDT and Bertil Malmstedt, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
Nos. 77-1393, 77-1394.
United States Court of Appeals,
Fourth Circuit.
Argued March 7, 1978.
Decided May 26, 1978.
Sylman I. Euzent, Kensington, Md., for appellants in 77-1393 and appellees in 77-1394.
William Estabrook, III, Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Tax Div.,…
2Cases cited23 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Frank v. CommissionerUnited States Tax Court · 1953
- Snow v. CommissionerSupreme Court of the United States · 1974
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
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