Legal Opinion

Katz v. Commissioner

Court of Appeals for the Tenth Circuit

Decided July 7, 2003No. Docket 01-9009, 01-9010, 01-9011Published

1Opinion of the Court

335 F.3d 1121

Aron B. KATZ and Phyllis A. Katz, Petitioners-Appellants,

v.

COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

Docket No. 01-9009.

Docket No. 01-9010.

Docket No. 01-9011.

United States Court of Appeals, Tenth Circuit.

July 7, 2003.

Andrew M. Low (Laurence E. Nemirow, with him on the briefs), of Davis Graham & Stubbs LLP, Denver, CO, for Petitioners-Appellants.

Robert J. Branman, Attorney, Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, and Bruce R. Ellisen, Attorney, Tax Division, Department of Justice, with him on the brief), Washington, D.C.,…

Also in this document: Dissent.

2Cases cited20 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. United States v. Mead Corp.Supreme Court of the United States · 2001
  3. Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
  4. Maxwell v. CommissionerUnited States Tax Court · 1986
  5. Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000

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