Legal Opinion

Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Atlas Tool Co., Inc., Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc., Stephan Schaffan and Mildred Schaffan, Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided January 31, 1980No. 78-2631PublishedCited by 23 opinions

1Opinion of the Court

614 F.2d 860

80-1 USTC P 9177

ATLAS TOOL CO., INC., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent (Tax Court

Docket No. 7633-74).

ATLAS TOOL CO., INC., Successor to Fletcher Plastics, Inc., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent (Tax Court

Docket No. 7634-74).

Stephan SCHAFFAN and Mildred Schaffan, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent (Tax Court

Docket No. 7635-74).

Appeal of ATLAS TOOL CO., INC., Atlas Tool Co., Inc.,

Successor to Fletcher Plastics, Inc., Stephan

Schaffan and Mildred Schaffan, Appellants.

ATLAS TOOL CO., INC., Petitioner,

v.

COMMISSIONE…

2Cases cited31 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. DubersteinSupreme Court of the United States · 1960
  3. J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
  4. Stanley Knapp, Jr. v. North American Rockwell Corporation v. Mrs. Smith's Pie Company, Third-Party-DefendantCourt of Appeals for the Third Circuit · 1974
  5. McKee v. Harris-Seybold Co.New Jersey Superior Court Appellate Division · 1970

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3Cited by23 opinions

  1. Bud Antle, Inc. v. Eastern Foods, Inc.Court of Appeals for the Eleventh Circuit · 1985
  2. Louisiana-Pacific Corp. v. Asarco, Inc.Court of Appeals for the Ninth Circuit · 1990
  3. In Re Acushnet River & New Bedford Harbor Proceedings Re Alleged PCB PollutionDistrict Court, D. Massachusetts · 1989
  4. Luxliner P.L. Export, Co. v. RDI/Luxliner, Inc.Court of Appeals for the Third Circuit · 1993
  5. Woodrick v. Jack J. Burke Real Estate, Inc.New Jersey Superior Court Appellate Division · 1997

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