Legal Opinion

Hartwick College v. United States

Court of Appeals for the Second Circuit

Decided September 18, 1986No. 1170Published

1Opinion of the Court

801 F.2d 608

58 A.F.T.R.2d 86-5846, 55 USLW 2199, 86-2

USTC P 9690

HARTWICK COLLEGE, Aurelia Osborn Fox Memorial Hospital

Society, and Railroad and Local Young Men's

Christian Association of Oneonta, N.Y.,

Plaintiffs-Appellees,

v.

UNITED STATES of America, Defendant-Appellant.

No. 1170, Docket 85-6342.

United States Court of Appeals,

Second Circuit.

Argued April 4, 1986.

Decided Sept. 18, 1986.

Michael J. Roach, Tax Div., U.S. Dept. of Justice, Washington, D.C. (Michael L. Paup, Richard Farber, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., Roger M. Olsen, Acting Asst. Atty. Gen., U.S. Dept. of…

2Cases cited21 opinions

  1. Helvering v. BlissSupreme Court of the United States · 1934
  2. Edwards v. SlocumSupreme Court of the United States · 1924
  3. Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
  4. Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
  5. Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981

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