Legal Opinion
Estate Of William J. Kappel
Court of Appeals for the Third Circuit
Decided February 4, 1980No. 78-2148Published
1Opinion of the Court
615 F.2d 91
80-1 USTC P 9193
ESTATE of William J. KAPPEL (Deceased), (William D. Kappel
and Sara Kappel Courtley, Co-Executors) and Sara
Kappel Courtley, Surviving Wife, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 78-2148.
United States Court of Appeals,
Third Circuit.
Argued Oct. 18, 1979.
Decided Feb. 4, 1980.
Robert G. MacAlister, John A. Metz (argued), Pittsburgh, Pa., for appellant.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Francis J. Gould (argued), Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees.
Before GIBBONS and…
2Cases cited15 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Fulman v. United StatesSupreme Court of the United States · 1978
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- Daniel M. Cory and Margot Cory, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
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