Legal Opinion
Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue Service
Court of Appeals for the Third Circuit
Decided November 26, 1996No. 95-7643Published
1Opinion of the Court
101 F.3d 309
78 A.F.T.R.2d 96-7347, 65 USLW 2380,
96-2 USTC P 60,252
ESTATE OF Rose D'AMBROSIO, Deceased, Vita D'Ambrosio,
Executrix, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE.
No. 95-7643.
United States Court of Appeals,
Third Circuit.
Argued June 4, 1996.
Decided Nov. 26, 1996.
Harvey R. Poe (argued), Poe & Rotunda, Florham Park, NJ, for Appellant.
Charles Bricken (argued), Gary R. Allen, Gilbert S. Rothenberg, United States Department of Justice, Tax Division, Washington, DC, for Appellee.
Before: COWEN, NYGAARD and LEWIS, Circuit Judges.
OPINION OF THE COURT
NYGAARD, Circuit Judge.
1
Vita…
Also in this document: Dissent.
2Cases cited16 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Karen Dahn v. United States of America Maureen Ames and Keith FinleyCourt of Appeals for the Tenth Circuit · 1996
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