Legal Opinion
John F. Kappel and Edna I. Kappel v. United States of America. Estate of William J. Kappel, Deceased, by Sarah M. Kappel and William D. Kappel, Executors and Sarah M. Kappel v. United States
Court of Appeals for the Third Circuit
Decided March 16, 1971No. 18853Published
1Opinion of the Court
437 F.2d 1222
John F. KAPPEL and Edna I. Kappel, Appellants,
v.
UNITED STATES of America.
ESTATE of William J. KAPPEL, Deceased, by Sarah M. Kappel and William D. Kappel, Executors and Sarah M. Kappel, Appellants,
v.
UNITED STATES of America.
No. 18852.
No. 18853.
United States Court of Appeals, Third Circuit.
Argued December 11, 1970.
Decided February 1, 1971.
Rehearing Denied March 16, 1971.
John A. Metz, Jr. (Robert G. MacAlister, Frank E. Coho, M. J. Arnd, Pittsburgh, Pa., on the brief), for appellants.
Stephen H. Hutzelman, Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst.…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
8 more not listed; retrieve them via the Exa API.