Legal Opinion

Gerald R. Redding and Dorothy M. Redding and Thomas W. Moses and Anne M. Moses v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided August 25, 1980No. 79-1775, 79-1776Published

1Opinion of the Court

630 F.2d 1169

80-2 USTC P 9637

Gerald R. REDDING and Dorothy M. Redding and Thomas W. Moses

and Anne M. Moses, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Nos. 79-1775, 79-1776.

United States Court of Appeals,

Seventh Circuit.

Argued Feb. 14, 1980.

Decided Aug. 25, 1980.

Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Robert N. Davies, Indianapolis, Ind., for petitioners-appellees.

Before BAUER, WOOD and CUDAHY, Circuit Judges.

CUDAHY, Circuit Judge.

1

This is an appeal by the Commissioner of Internal Revenue from determinations of…

Also in this document: Dissent.

2Cases cited20 opinions

  1. Helvering v. HallockSupreme Court of the United States · 1940
  2. Palmer v. CommissionerSupreme Court of the United States · 1937
  3. Commissioner v. GordonSupreme Court of the United States · 1968
  4. King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
  5. Television Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960

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