Legal Opinion
L.L. Bean, Inc. v. Commissioner
Court of Appeals for the First Circuit
Decided May 28, 1998No. 97-2104Published
1Opinion of the Court
USCA1 Opinion
United States Court of Appeals
For the First Circuit
No. 97-2104
No. 97-2105
L.L. BEAN, INC., ET AL.,
Petitioners, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
APPEAL FROM A DECISION OF THE UNITED STATES TAX COURT
[Hon. Robert P. Ruwe, Judge]
Before
Boudin, Circuit Judge,
Coffin and Cyr, Senior Circuit Judges.
Martin I. Eisenstein with whom Brann & Isaacson was on
consolidated brief for petitioners.
Bridget M. Rowan, Tax Division, Department of Justice, with
whom Loretta C. Argrett, Assistant Attorney General, and Ann B.
Durney, Tax Division, Department of Justice, were…
2Cases cited10 opinions
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- State Police Association of Massachusetts v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1997
- Scott Paper Co. v. CommissionerUnited States Tax Court · 1980
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- A. C. Monk & Company, Inc. v. The United States of America, A. C. Monk & Company, Inc. v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1982
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