Legal Opinion

Gregory E. Miller and Doris D. Miller v. Leroy A. Quinn, Director of Internal Revenue

Court of Appeals for the Third Circuit

Decided June 12, 1986No. 85-3353Published

1Opinion of the Court

792 F.2d 392

58 A.F.T.R.2d 86-5202, 86-2 USTC P 9491

Gregory E. MILLER and Doris D. Miller

v.

Leroy A. QUINN, Director of Internal Revenue, Appellant.

No. 85-3353.

United States Court of Appeals,

Third Circuit.

Argued April 28, 1986.

Decided June 12, 1986.

Meno W. Piliaris (argued) Asst. Atty. Gen. (Tax), Dept. of Law, Government of the Virgin Islands, Christiansted, St. Croix, V.I., for appellant.

Gregory E. Miller (argued), Christiansted, St. Croix, V.I., for appellees.

Before HUNTER, WEIS, and MANSMANN, Circuit Judges.

OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge:

1

Leroy A. Quinn, the Director…

Also in this document: Dissent.

2Cases cited19 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Commissioner v. TellierSupreme Court of the United States · 1966
  5. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974

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