Legal Opinion
Kaltreider Construction, Inc. v. United States
Court of Appeals for the Third Circuit
Decided May 22, 1962No. 13827_1PublishedCited by 35 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal by the United States from a judgment in favor of a taxpayer who sued for refund in the District Court for the Middle District of Pennsylvania. 192 F.Supp. 229 (1961). The point is narrow and technical. We think the district court was in error in deciding in favor of the taxpayer.
The facts are undisputed and both the taxpayer and the Government agree that the statute applicable to the ease is section 322 of the Internal Revenue Code of 1939, 26 U.S.C. § 322. The application of the statute to the set of facts is what makes the litigation.
Kaltreider…
2Cases cited5 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Herbert A. Hill and Alfred E. Hill, Executors of the Estate of Alfred W. Hill, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1959
- Kaltreider Construction, Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1961
3Cited by35 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Dowell v. CommissionerUnited States Tax Court · 1977
- Evans Cooperage Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1983
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