Legal Opinion

William M. Casey and Liou Dien-Mei Casey v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided September 30, 1987No. 85-2543Published

1Opinion of the Court

830 F.2d 1092

60 A.F.T.R.2d 87-5683, 87-2 USTC P 9537

William M. CASEY and Liou Dien-Mei Casey, Plaintiffs-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 85-2543.

United States Court of Appeals,

Tenth Circuit.

Sept. 30, 1987.

Scott A. Taylor, Clinical Law Program, University of New Mexico, School of Law, Albuquerque, N.M., for plaintiffs-appellants.

James H. Love, Atty., Tax Div., Dept. of Justice, (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, with him on the brief), Washington, D.C., for defendant-appellee.

Before…

Also in this document: Dissent.

2Cases cited14 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
  3. Helvering v. WinmillSupreme Court of the United States · 1938
  4. United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
  5. Rowan Cos. v. United StatesSupreme Court of the United States · 1981

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