Legal Opinion
Karns Prime & Fancy Food, Ltd. v. Commissioner
Court of Appeals for the Third Circuit
Decided July 20, 2007No. 06-1031Published
1Opinion of the Court
494 F.3d 404 (2007)
KARNS PRIME & FANCY FOOD, LTD., Appellant
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 06-1031.
United States Court of Appeals, Third Circuit.
Argued March 5, 2007.
Filed: July 20, 2007.
Steven J. Schiffman, John D. Sheridan (Argued), Serratelli, Schiffman, Brown & Calhoun, Harrisburg, PA, for Appellant.
Richard Farber, Bethany B. Hauser (Argued), United States Department of Justice, Washington, DC, for Appellee.
Before: SLOVITER, AMBRO, Circuit Judges, and BRODY,[*] District Judge.
OPINION OF THE COURT
SLOVITER, Circuit Judge.
The distinction between a loan and an advance payment for the…
Also in this document: Concurrence.
2Cases cited15 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Schulde v. CommissionerSupreme Court of the United States · 1963
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