Legal Opinion
Ernest and Mary C. Horton v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 29, 1994No. 93-1928Published
1Opinion of the Court 1
33 F.3d 625
74 A.F.T.R.2d 94-5934, 63 USLW 2142,
94-2 USTC P 50,440
Ernest and Mary C. HORTON, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 93-1928.
United States Court of Appeals,
Sixth Circuit.
Argued June 14, 1994.
Decided Aug. 29, 1994.
Thomas J. Utaski (briefed), Cincinnati, OH, Ljubomir Nacev (argued and briefed), Ft. Thomas, KY, for petitioners-appellees.
David L. Jordan, I.R.S., Office of Chief Counsel, Michael L. Paup, Kenneth L. Greene, Edward T. Perelmuter (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax…
Also in this document: Opinion of the Court · Brown; Dissent.
2Cases cited21 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Matthew M. Devich and Irma M. Devich v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Horton v. Union Light, Heat & Power Co.Kentucky Supreme Court · 1985
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