Legal Opinion
Charles S. Lerman and Barbara Lerman, Cross-Appellants at No. 90-1835 at No. 90-1813 v. Commissioner of Internal Revenue, at No. 90-1813 Cross-Appellee at No. 90-1835. Joseph L. Fraites and Evelyn Fraites, Cross-Appellants at No. 90-1836 at No. 90-1814 v. Commissioner of Internal Revenue, at No. 90-1814 Cross-Appellee at No. 90-1836. Dwight B. Massey and Joann v. Massey, Cross-Appellants at No. 90-1837 at No. 90-1815 v. Commissioner of Internal Revenue, at No. 90-1815 Cross-Appellee at No. 90-1837
Court of Appeals for the Third Circuit
Decided July 17, 1991No. 90-1813PublishedCited by 4 opinions
1Opinion of the Court
939 F.2d 44
68 A.F.T.R.2d 91-5223, 91-2 USTC P 50,480
Charles S. LERMAN and Barbara Lerman, Cross-Appellants at
No. 90-1835 Appellees at No. 90-1813,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant at No. 90-1813
Cross-Appellee at No. 90-1835.
Joseph L. FRAITES and Evelyn Fraites, Cross-Appellants at
No. 90-1836 Appellees at No. 90-1814,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant at No. 90-1814
Cross-Appellee at No. 90-1836.
Dwight B. MASSEY and Joann V. Massey, Cross-Appellants at
No. 90-1837 Appellees at No. 90-1815,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant at No. 90-1815
Cross-Appellee at No.…
2Cases cited28 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
23 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Pension Benefit Guaranty Corporation v. White Consolidated Industries, Inc., C/o Ct Corporation Systems Registered AgentCourt of Appeals for the Third Circuit · 1993
- United States v. Victor Wexler, Honorable John W. Bissell, NominalCourt of Appeals for the Third Circuit · 1994
- United States v. Victor Wexler, Honorable John W. Bissell, NominalCourt of Appeals for the Third Circuit · 1994
- United States v. WexlerCourt of Appeals for the Third Circuit · 1994