Legal Opinion
Michael F. And Nancy S. Foley v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 19, 1988No. 428, Docket 86-4026Published
1Opinion of the Court
844 F.2d 94
61 A.F.T.R.2d 88-1019, 88-1 USTC P 9293
Michael F. and Nancy S. FOLEY, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 428, Docket 86-4026.
United States Court of Appeals,
Second Circuit.
Argued Dec. 3, 1986.
Decided April 19, 1988.
Eric M. Lieberman, New York City (Nicholas E. Poser, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, New York City, of counsel) for petitioners-appellants.
David M. Moore, Atty. Tax Div., U.S. Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. U.S. Atty. Gen., Michael L. Paup, Robert S. Pomerance, Attys., Tax Div.,…
Also in this document: Dissent.
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. LesterSupreme Court of the United States · 1961
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
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