Legal Opinion

Bernd W. Sandt and Nancy T. Sandt, Husband and Wife v. Commissioner of Internal Revenue, Roger A. Hines and Joanne Hines v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided May 14, 1962No. 13803_1PublishedCited by 6 opinions

1Opinion of the Court

303 F.2d 111

Bernd W. SANDT and Nancy T. Sandt, Husband and Wife, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Roger A. HINES and Joanne Hines, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 13783.

No. 13803.

United States Court of Appeals Third Circuit.

Argued March 9, 1962.

Decided May 14, 1962.

Bernd W. Sandt pro se.

Roger A. Hines, pro se.

Michael Mulroney, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and HASTIE, Circuit…

2Cases cited5 opinions

  1. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
  2. Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
  3. Sandt v. CommissionerCourt of Appeals for the Third Circuit · 1962
  4. Marlor v. CommissionerCourt of Appeals for the Second Circuit · 1958
  5. Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961

3Cited by6 opinions

  1. Furner v. Comm'rUnited States Tax Court · 1966
  2. Charlton v. CommissionerUnited States Tax Court · 1964
  3. Louis H. Rombach and Ann M. Rombach v. The United StatesUnited States Court of Claims · 1971
  4. Frazee v. CommissionerUnited States Tax Court · 1963
  5. Furner v. Comm'rUnited States Tax Court · 1966

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