Legal Opinion

ESTATE OF

Court of Appeals for the Sixth Circuit

Decided July 18, 1986No. 85-1483Published

1Opinion of the Court

795 F.2d 582

58 A.F.T.R.2d 86-5444, 86-2 USTC P 9555

ESTATE OF Vincent DeNIRO, Deceased, Helen M. Papalia and

Joanne F. DeNicholas, Administratrices, Louis R. DeNiro,

Transferee, Frank DeNiro, Transferee, and Michael DeNiro,

Transferee, Plaintiffs-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 85-1483.

United States Court of Appeals,

Sixth Circuit.

Argued April 4, 1986.

Decided July 18, 1986.

James C. Herndon, William T. Walker, Buckingham, Doolittle & Burroughs, Akron, Ohio, Robert W. Malone argued, for plaintiffs-appellants.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S.,…

2Cases cited6 opinions

  1. Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
  2. Lovell and Hart, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
  3. Commissioner v. SmithCourt of Appeals for the Fifth Circuit · 1960
  4. Loesch & Green Const. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
  5. Estate of DeNiro v. CommissionerCourt of Appeals for the Sixth Circuit · 1986

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