Case v. United States
Court of Appeals for the Sixth Circuit
1Opinion of the Court
633 F.2d 1240
80-2 USTC P 9764
Theodore H. CASE, Individually and as Co-Executor of the
Estate of Natalie C. Case, Deceased, Hart B.
Morrison and Margaret M. Morrison,
Plaintiffs-Appellees, Cross-Appellants,
v.
UNITED STATES of America, Defendant-Appellant, Cross-Appellee.
Nos. 78-3330 to 78-3333.
United States Court of Appeals,
Sixth Circuit.
Argued June 18, 1980.
Decided Oct. 30, 1980.
Rehearing Denied Dec. 5, 1980.
James R. Williams, U. S. Atty., James C. Lynch, Asst. U. S. Atty., Cleveland, Ohio, David J. Curtin, M. Carr Ferguson, Gilbert Andrews, Mike Paup, Gilbert S. Rothenberg, Tax Div., Appellate…
2Cases cited26 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Biedenharn Realty Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
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3Cited by4 opinions
- Case v. United StatesCourt of Appeals for the Sixth Circuit · 1980
- Ferguson v. CommissionerUnited States Tax Court · 1987
- Fraley v. CommissionerUnited States Tax Court · 1993
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991