Legal Opinion
Bollinger v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 2, 1986No. 85-1825Published
1Opinion of the Court
807 F.2d 65
58 A.F.T.R.2d 86-6277, 86-2 USTC P 9821
Jesse C. BOLLINGER, Jr.; Edward H. Peter, Jr. and Mary H.
Peter; Paul W. Hensley and Mary N. Hensley; Jesse C.
Bollinger, Jr. and Suz-Anne Bollinger; Jesse C. Bollinger,
Jr. and Jacqueline Bollinger; Jesse C. Bollinger, Jr. and
Suz-Anne C. Bollinger, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 85-1825.
United States Court of Appeals,
Sixth Circuit.
Argued Aug. 5, 1986.
Decided Dec. 2, 1986.
Michael Paup (Lead Counsel), Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Fred T. Goldberg, Jr., Chief…
2Cases cited10 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Benjamin Raphan and Myrna Raphan v. The United StatesCourt of Appeals for the Federal Circuit · 1985
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