Legal Opinion

ABC Rentals of San Antonio, Inc. v. Commissioner

Court of Appeals for the Tenth Circuit

Decided September 27, 1996No. 95-9008 to 95-9010Published

1Opinion of the Court

97 F.3d 392

78 A.F.T.R.2d 96-6634, 96-2 USTC P 50,508

ABC RENTALS OF SAN ANTONIO, INC.; David R. Peters; Diana

L. Peters; John P. Parsons; Melba R. Parsons,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Grauel Enterprises, Inc., Amicus Curiae.

Nos. 95-9008 to 95-9010.

United States Court of Appeals,

Tenth Circuit.

Sept. 27, 1996.

Timothy P. O'Sullivan (Lyndon W. Vix and John R. Gerdes, with him on the brief), of Fleeson, Gooing, Coulson & Kitch, Wichita, Kansas, for petitioners-appellants.

Linda E. Mosakowski (Jonathan S. Cohen, with her on the brief), Tax Division,…

2Cases cited28 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  3. Rowland v. California Men's Colony, Unit II Men's Advisory CouncilSupreme Court of the United States · 1993
  4. Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
  5. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955

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