Legal Opinion

O. B. M., Inc., Burton O'brien, Gerard M. McAllister Anthony J. McAllister James P. McAllister Roderick H. McAllister and Charles D. McAllister v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided May 28, 1970No. 34134_1Published

1Opinion of the Court

427 F.2d 661

O. B. M., INC., Burton O'Brien, Gerard M. McAllister, Anthony J. McAllister, James P. McAllister, Roderick H. McAllister and Charles D. McAllister, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 618.

Docket 34134.

United States Court of Appeals, Second Circuit.

Argued April 9, 1970.

Decided May 28, 1970.

Bernard J. Long, Jr., Washington, D. C. (Dow, Lohnes & Albertson, Bernard J. Long, and Richard L. Braunstein, Washington, D. C., on the brief), for petitioners.

Issie L. Jenkins, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Gilbert E.…

2Cases cited7 opinions

  1. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  2. Burnet v. LoganSupreme Court of the United States · 1931
  3. United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
  4. Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
  5. Gerstle v. Gamble-Skogmo, Inc.District Court, E.D. New York · 1969

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