Legal Opinion

Jeffrey Harold Neher v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided July 19, 1988No. 86-1275Published

1Opinion of the Court

852 F.2d 848

62 A.F.T.R.2d 88-5196, 88-2 USTC P 9430

Jeffrey Harold NEHER, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 86-1275.

United States Court of Appeals,

Sixth Circuit.

Argued Dec. 18, 1987.

Decided July 19, 1988.

Eric M. Lieberman, Leonard B. Boudin, Rabinowitz, Boudin, Standard, Krinsky & Lieberman, P.C., New York City, Michael J. Graetz, argued, New Haven, Conn., for petitioner-appellant.

Fred T. Goldberg, Chief Counsel, Jean Owens, I.R.S., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., Robert S. Pomerance,…

Also in this document: Concurrence.

2Cases cited25 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Commissioner v. DubersteinSupreme Court of the United States · 1960
  3. Commissioner v. LesterSupreme Court of the United States · 1961
  4. Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  5. United States v. American Bar EndowmentSupreme Court of the United States · 1986

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