Legal Opinion

W.L. Hardee and Elnora L. Hardee v. The United States

Court of Appeals for the Federal Circuit

Decided May 11, 1983No. Appeal 84-79Published

1Opinion of the Court

708 F.2d 661

83-1 USTC P 9353

W.L. HARDEE and Elnora L. Hardee, Appellants,

v.

The UNITED STATES, Appellee.

Appeal No. 84-79.

United States Court of Appeals,

Federal Circuit.

May 11, 1983.

Michael W. Fisher, Jacksonville, Fla., argued for appellant. With him on the brief was John S. Ball, Jacksonville, Fla.

Theodore D. Peyser, Jr., Washington, D.C., argued for appellee. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Donald H. Olson and Kevin B. Shea, Washington, D.C.

Before MARKEY, Chief Judge, and NICHOLS, BALDWIN, KASHIWA and NIES, Circuit Judges.

NICHOLS, Circuit Judge.

1

This case…

Also in this document: Dissent · Markey; Dissent · Kashiwa.

2Cases cited46 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Helvering v. CliffordSupreme Court of the United States · 1940
  3. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  4. Helvering v. HallockSupreme Court of the United States · 1940
  5. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929

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