Inverworld, Ltd. v. Commissioner of Internal Revenue

979 F.2d 868

298 U.S.App.D.C. 319, 71 A.F.T.R.2d

93-327, 92-2 USTC P 50,594

INVERWORLD, LTD., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 92-1058.

United States Court of Appeals,

District of Columbia Circuit.

Argued Oct. 13, 1992.

Decided Nov. 24, 1992.

[298 U.S.App.D.C. 320] Appeal from a Decision of the United States Tax Court.

T. Barry Kingham, New York City, with whom Samuel Rosenthal, Washington, D.C., was on the brief, for appellant.

Kenneth L. Greene, Attorney, Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen, Atty., Dept. of Justice,…