Legal Opinion
The Overlakes Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 8, 1965No. 29378_1Published
1Opinion of the Court
348 F.2d 462
65-2 USTC P 9540
The OVERLAKES CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 339, Docket 29378.
United States Court of Appeals Second Circuit.
Argued April 20, 1965.
Decided July 8, 1965.
Elden McFarland, of McFarland, Jacobs, Barry & Latchford, Washington, D.C. (Edwin A. Tennant, Jr., Wagner, Quillinan & Tennant, New York City, of counsel), for petitioner.
Loring W. Post, Attorney, Department of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D.C., on the brief), for…
2Cases cited3 opinions
- Overlakes Corp. v. CommissionerUnited States Tax Court · 1964
- The Overlakes Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- McDonnell Aircraft Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1965