Legal Opinion

Hoffman Motors Corporation v. United States

Court of Appeals for the Second Circuit

Decided January 17, 1973No. 72-1418Published

1Opinion of the Court

473 F.2d 254

73-1 USTC P 16,078

HOFFMAN MOTORS CORPORATION, 1. (Successor to Hoffman-Porsche

Corp.), 2. (Successor to Hoffman Motors Eastern

Division, Inc.), 3. (Successor to

Hoffman Motor Car Co., Inc.),

Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 60, Docket 72-1418.

United States Court of Appeals,

Second Circuit.

Argued Oct. 18, 1972.

Decided Jan. 17, 1973.

Howard L. Mann, Weiss, Bronston, Rosenthal, Heller & Schwartzman, New York City, for plaintiff-appellant.

Joel B. Harris, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty., S. D. New York, Daniel H. Murphy II,…

2Cases cited26 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. Commissioner v. HansenSupreme Court of the United States · 1959
  4. Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
  5. Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957

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