Legal Opinion

Commissioner of Internal Revenue v. Sol Minzer and Adele Minzer

Court of Appeals for the Fifth Circuit

Decided June 3, 1960No. 18084_1Published

1Opinion of the Court

279 F.2d 338

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Sol MINZER and Adele Minzer, Respondents.

No. 18084.

United States Court of Appeals Fifth Circuit.

June 3, 1960.

Hart H. Spiegel, Chief Counsel, I.R.S., Charles Owen Johnson, Sp. Atty., I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C., for petitioner.

Samuel E. Ziegler, Dallas, Tex., Carlyle M. Dunaway, Washington, D. C., General Counsel, National Ass'n of Life Underwriters, of counsel, for respondents.

Before TUTTLE, CAMERON and JONES,…

2Cases cited11 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  4. Commissioner v. LoBueSupreme Court of the United States · 1956
  5. Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939

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