Legal Opinion

Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. Cirillo

Court of Appeals for the Third Circuit

Decided March 1, 1963No. 13903_1PublishedCited by 21 opinions

1Opinion of the Court

314 F.2d 478

Joseph A. CIRILLO and Martha R. Cirillo, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Joseph A. CIRILLO and Martha R. Cirillo, Respondents.

No. 13902.

No. 13903.

United States Court of Appeals Third Circuit.

Argued October 15, 1962.

Decided March 1, 1963.

COPYRIGHT MATERIAL OMITTED James C. Larrimer, Pittsburgh, Pa. (Dougherty, Larrimer & Lee, Pittsburgh, Pa., on the brief), for taxpayers.

David I. Granger, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attorneys,…

2Cases cited24 opinions

  1. Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
  2. Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
  3. Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
  4. Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
  5. Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953

19 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  2. Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
  3. Casper W. Marsellus v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
  4. Asphalt Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
  5. John C. Raley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1982

16 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API