Legal Opinion

Ivan Allen Co. v. United States

Supreme Court of the United States

Decided June 26, 1975No. 74-22Published

1Opinion of the Court 1

422 U.S. 617 (1975)

IVAN ALLEN CO.

v.

UNITED STATES.

No. 74-22.

Supreme Court of United States.

Argued April 14-15, 1975.

Decided June 26, 1975.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT.

Kirk McAlpin argued the cause for petitioner. With him on the briefs were Herschel M. Bloom and Michael C. Russ.

Assistant Attorney General Crampton argued the cause for the United States. With him on the brief were Solicitor General Bork, Stuart A. Smith, and Elmer J. Kelsey.[*]

2Opinion of the Court · BlackmunJustice Blackmun

Sections 531-537, inclusive, of the Internal Revenue Code of 1954, as amended, 26 U. S. C. §§ 531-537,…

Also in this document: Dissent.

3Cases cited32 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. United Housing Foundation, Inc. v. FormanSupreme Court of the United States · 1975
  3. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  4. Fed. Sec. L. Rep. P 93,748 Securities and Exchange Commission v. Glenn W. Turner Enterprises, Inc.Court of Appeals for the Ninth Circuit · 1973
  5. Commissioner v. AckerSupreme Court of the United States · 1959

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