Legal Opinion

Love Box Company, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided March 28, 1988No. 85-1804Published

1Opinion of the Court

842 F.2d 1213

61 A.F.T.R.2d 88-944, 56 USLW 2569, 88-1

USTC P 9246

LOVE BOX COMPANY, INC., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 85-1804.

United States Court of Appeals,

Tenth Circuit.

March 28, 1988.

Marvin J. Martin (Donald E. Hill, with him on the brief), Martin, Churchill, Overman, Hill & Cole, Chartered, Wichita, Kan., for appellant.

Bruce R. Ellisen, Atty., Tax Div. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard Farber, Attys., Tax Div., with him on the brief), Dept. of Justice, Washington, D.C., for appellee.

Before McKAY, McWILLIAMS, and BALDOCK,…

Also in this document: Dissent.

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Pullman-Standard v. SwintSupreme Court of the United States · 1982
  4. United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
  5. Commissioner v. DubersteinSupreme Court of the United States · 1960

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