Legal Opinion

Commissioner of Internal Revenue v. Thomas Robinson and Elaine Robinson

Court of Appeals for the Third Circuit

Decided December 23, 1959No. 12940Published

1Opinion of the Court

273 F.2d 503

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Thomas ROBINSON and Elaine Robinson, Respondents.

No. 12940.

United States Court of Appeals Third Circuit.

Argued November 17, 1959.

Decided December 23, 1959.

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, John J. Pajak, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Maxwell H. Cohen, Stroudsburg, Pa., for respondent.

Lord, Day & Lord, Charles W. Merritt, Gerard A. Navagh, New York City, on the brief, for the American Hotel Ass'n, amicus curiae.

Before BIGGS,…

2Cases cited6 opinions

  1. Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
  2. Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
  3. Papineau v. CommissionerUnited States Tax Court · 1951
  4. United States v. William T. Briggs and Myrtle BriggsCourt of Appeals for the Tenth Circuit · 1956
  5. Commissioner of Internal Revenue v. Thomas Robinson and Elaine RobinsonCourt of Appeals for the Third Circuit · 1959

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