Legal Opinion

In Re Cm Holdings, Inc.

Court of Appeals for the Third Circuit

Decided August 16, 2002No. 00-3875PublishedCited by 6 opinions

1Opinion of the Court

301 F.3d 96

In re: CM HOLDINGS, INC.; Camelot Music, Inc.; G.M.G. Advertising and Grapevine Records and Tapes, Inc., Debtors

Internal Revenue Service

v.

CM Holdings, Inc.

CM Holdings, Inc., Appellant

No. 00-3875.

United States Court of Appeals, Third Circuit.

Argued October 30, 2001.

Filed: August 16, 2002.

COPYRIGHT MATERIAL OMITTED Michael I. Saltzman, Esquire, Lawrence M. Hill, Esquire, White & Case, Myron Kirschbaum, Esquire (Argued), Howard Kleinhendler, Esquire, Kaye, Scholer, Fierman, Hays & Handler, New York, NY, Pauline K. Morgan, Esquire, Young, Conaway, Stargatt & Taylor, Wilmington, DE, for…

2Cases cited14 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Knetsch v. United StatesSupreme Court of the United States · 1960
  3. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  4. Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner, in No. 97-7484 v. Commissioner of Internal Revenue Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner v. Commissioner of Internal Revenue, in No. 97-7527Court of Appeals for the Third Circuit · 1998
  5. Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995

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3Cited by6 opinions

  1. Salem Financial, Inc. Ex Rel. Branch Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2015
  2. Bank of N.Y. Mellon Corp. v. Comm'rUnited States Tax Court · 2013
  3. Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. CommissionerUnited States Tax Court · 2013
  4. Endeavor Partners Fund, LLC, Delta Currency Trading, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
  5. Scattered Corporatio v. William NeaCourt of Appeals for the Seventh Circuit · 2010

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