Legal Opinion
Mihran Demirjian and Mabel Demirjian v. Commissioner of Internal Revenue. Estate of Anne Demirjian, Deceased, Frank Demirjian, and Frank Demirjian, Surviving Spouse v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 7, 1972No. 19543PublishedCited by 5 opinions
1Opinion of the Court
457 F.2d 1
72-1 USTC P 9281
Mihran DEMIRJIAN and Mabel Demirjian, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE.
ESTATE of Anne DEMIRJIAN, Deceased, Frank Demirjian,
Executor, and Frank Demirjian, Surviving Spouse, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE.
Nos. 19542, 19543.
United States Court of Appeals,
Third Circuit.
Argued Dec. 13, 1971.
Decided March 7, 1972.
Ralph Neibart, Newark, N. J., for appellants.
John A. Townsend, Dept. of Justice, Tax Div., Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D.…
2Cases cited17 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United Steelworkers v. United StatesSupreme Court of the United States · 1959
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- McManus v. CommissionerCourt of Appeals for the Ninth Circuit · 1978
- Congoleum Industries, Inc. v. Armstrong Cork CompanyCourt of Appeals for the Third Circuit · 1975
- Boone v. United StatesDistrict Court, D. North Dakota · 1973
- Thomas K. McManus and Margaret F. McManus v. Commissioner of Internal Revenue, Estate of John C. Gutleben, Deceased, United California Bank, and Vera B. Gutleben v. Commissioner of Internal Revenue, Estate of Eleanor and Nelson Chick, Deceased, Nelse Chick Siler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978