Legal Opinion

Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Second Circuit

Decided July 29, 1960No. 271, Docket 25986Published

1Opinion of the Court

281 F.2d 556

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

FIFTH AVENUE COACH LINES, INC., Respondent.

FIFTH AVENUE COACH LINES, INC., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 271.

Docket 25986.

United States Court of Appeals Second Circuit.

Argued April 11, 1960.

Decided July 29, 1960.

William J. Howard, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Paul R. Russell, of Shearman & Sterling & Wright, New York City,…

2Cases cited44 opinions

  1. United Steelworkers v. Warrior & Gulf Navigation Co.Supreme Court of the United States · 1960
  2. Commissioner v. SunnenSupreme Court of the United States · 1948
  3. United States v. AndersonSupreme Court of the United States · 1926
  4. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  5. Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957

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