Legal Opinion
Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 15, 1977No. 76-1666PublishedCited by 60 opinions
1Opinion of the Court
OPINION OF THE COURT
BECHTLE, District Judge.
This appeal is from a decision of the Tax Court upholding a determination by the Commissioner of Internal Revenue (“Commissioner”) of a deficiency in the amount of income tax paid by the taxpayers for tax year 1966. For the reasons stated below, we will reverse.
Walter Demkowicz (“taxpayer”) 1 was the principal stockholder in Walter Demkowicz, Inc. (“W.D., Inc.”), a New Jersey corporation primarily engaged in the construction business. W.D., Inc., constructed and owned a building located at 28-32 North Avenue, Elizabeth, New Jersey. The building was…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
8 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Llorente v. CommissionerUnited States Tax Court · 1980
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Alice Avery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Anastasato v. CommissionerCourt of Appeals for the Third Circuit · 1986
55 more not listed; retrieve them via the Exa API.