Legal Opinion
Adams v. Commissioner
Court of Appeals for the Third Circuit
Decided March 7, 1988No. Nos. 87-1394 to 87-1397PublishedCited by 3 opinions
1Opinion of the Court
GREENBERG, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court allowing certain deductions for contributions to individual retirement accounts (IRA).1 88 T.C. 548 (1987). Appel-lees Arlin M. Adams and William J. Nealon, Jr. served respectively as judges of the United States Court of Appeals for the Third Circuit and the United States District Court for the Middle District of Pennsylvania and appellees Clarence C. Newcomer and Daniel H. Huyett, 3rd served as judges of the United States District Court for the Eastern District of Pennsylvania…
2Cases cited6 opinions
- United States v. AdamsCourt of Appeals for the Third Circuit · 1985
- Booth v. United StatesSupreme Court of the United States · 1934
- Blair E. Hildebrand v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982
- Steckel v. LurieCourt of Appeals for the Sixth Circuit · 1950
- Porter v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Donald J. Porter and Harriet J. Porter v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- Fuhrman v. CommissionerUnited States Tax Court · 1997
- Arlin M. Adams and Neysa C. Adams v. Commissioner of Internal Revenue, in 87-1394. William J. Nealon, Jr. And Jean M. Nealon v. Commissioner of Internal Revenue, in 87-1395. Clarence C. Newcomer and Jane M. Newcomer v. Commissioner of Internal Revenue, in 87-1396. Daniel H. Huyett, 3rd and Mary J. Huyett v. Commissioner of Internal Revenue, in 87-1397Court of Appeals for the Third Circuit · 1988