Imperial Car Distributors, Inc. v. Commissioner of Internal Revenue. Frederic Royston and Toby L. Royston v. Commissioner of Internal Revenue. Imperial Car Distributors, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
1Opinion of the Court
427 F.2d 1334
70-2 USTC P 9477
IMPERIAL CAR DISTRIBUTORS, INC., Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE.
Frederic ROYSTON and Toby L. Royston, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE.
IMPERIAL CAR DISTRIBUTORS, INC., Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 18083-18085.
United States Court of Appeals, Third Circuit.
Argued April 9, 1970.
Decided June 23, 1970.
Clement J. Clarke, Jr., Pepper, Hamilton & Scheetz, Philadelphia, Pa., for appellants.
Thomas L. Stapleton, Dept. of Justice, Tax Division, Washington, D.C., for appellee.
Before SEITZ and ALDISERT, Circuit Judges and LATCHUM,…
2Cases cited8 opinions
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- P. M. Finance Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Cuyuna Realty Company v. The United StatesUnited States Court of Claims · 1967
- Jewell Ridge Coal Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
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