Congress Talcott Corporation v. Gabriel Gruber Lawrence Herman United States of America

993 F.2d 315

71 A.F.T.R.2d 93-1864, 61 USLW 2704,

93-1 USTC P 50,283

CONGRESS TALCOTT CORPORATION, Appellant,

v.

Gabriel GRUBER; Lawrence Herman; United States of America,

Appellees.

No. 92-1586.

United States Court of Appeals,

Third Circuit.

Argued Jan. 25, 1993.

Decided May 10, 1993.

Marvin Krasny, Wolf, Block, Schorr & Solis-Cohen, Philadelphia, PA, John P. McCahey, Thomas D. Gettler (argued), Hahn & Hessen, New York City, for appellant, Congress Talcott Corp.

James A. Bruton, Gary R. Allen, Gilbert S. Rothenberg, Janet A. Bradley (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, for appellee,…