Legal Opinion

Robert C. Wenzel, James F. Moulthrop and Donald Wilson v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator, John Delguidice, Wayne W. Woodhead, and Anthony J. Dunadee v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund, New York State Teamsters Conference Pension and Retirement Fund, William H. Mosley, Sr., Administrator v. Commissioner of Internal Revenue, and John Hoh, Kenneth Carroll, David Greenhut, Dominic Accetta, Angelo Ferraro, and A.J. Grau, Former Trustees of the Brewery Workers Pension Fund

Court of Appeals for the Second Circuit

Decided May 20, 1983No. 1238-1240PublishedCited by 2 opinions

1Opinion of the Court

707 F.2d 694

83-1 USTC P 9370, 4 Employee Benefits Ca 1509

Robert C. WENZEL, James F. Moulthrop and Donald Wilson, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, and John Hoh, Kenneth

Carroll, David Greenhut, Dominic Accetta, Angelo

Ferraro, and A.J. Grau, Former Trustees

of the Brewery Workers Pension

Fund, Appellees.

NEW YORK STATE TEAMSTERS CONFERENCE PENSION AND RETIREMENT

FUND, William H. Mosley, Sr., Administrator, John

Delguidice, Wayne W. Woodhead, and

Anthony J. Dunadee, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, and John Hoh, Kenneth

Carroll, David Greenhut, Dominic Accetta, Angelo

Ferraro,…

Also in this document: Per curiam.

2Cases cited4 opinions

  1. Thompson v. CommissionerUnited States Tax Court · 1978
  2. Tamko Asphalt Products, Inc. Of Kansas (Formerly Royal Brand Roofing, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1981
  3. Hawes v. CommissionerUnited States Tax Court · 1980
  4. Wenzel v. CommissionerCourt of Appeals for the Second Circuit · 1983

3Cited by2 opinions

  1. Baum v. NolanCourt of Appeals for the Second Circuit · 1988
  2. Baum v. NolanCourt of Appeals for the Second Circuit · 1988

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