Legal Opinion
Herbert L. Sperling and Janice Sperling v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 20, 1984No. 233, Docket 83-4087Published
1Opinion of the Court
726 F.2d 948
84-1 USTC P 9176
Herbert L. SPERLING and Janice Sperling, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 233, Docket 83-4087.
United States Court of Appeals,
Second Circuit.
Argued Oct. 19, 1983.
Decided Jan. 20, 1984.
Thomas A. Condon, New City, N.Y. (Birbrower, Montalbano, Condon, Seidenberg & Frank, New City, N.Y., of counsel), for petitioners-appellants.
Patricia A. Willing, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Michael L. Paup, Gary R. Allen, Tax Div., Dept. of Justice, Washington,…
Also in this document: Concurrence.
2Cases cited22 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Commissioner v. LesterSupreme Court of the United States · 1961
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Abramo v. CommissionerUnited States Tax Court · 1982
17 more not listed; retrieve them via the Exa API.