Legal Opinion

William B. Leavens, Jr. And Emeline P. Leavens, in No. 71-1675. v. Commissioner of Internal Revenue. Robert Glass and Mae C. Glass, in No. 71-1677 v. Commissioner of Internal Revenue. John Last and Marie Last, in No. 71-1678 v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided September 22, 1972No. 71-1675PublishedCited by 2 opinions

1Opinion of the Court

467 F.2d 809

72-2 USTC P 9680

William B. LEAVENS, Jr. and Emeline P. Leavens, Appellants

in No. 71-1675.

v.

COMMISSIONER OF INTERNAL REVENUE.

Robert GLASS and Mae C. Glass, Appellants in No. 71-1677,

v.

COMMISSIONER OF INTERNAL REVENUE.

John LAST and Marie Last, Appellants in No. 71-1678,

v.

COMMISSIONER OF INTERNAL REVENUE.

Nos. 71-1675, 71-1677 and 71-1678.

United States Court of Appeals,

Third Circuit.

Argued June 8, 1972.

Decided Sept. 22, 1972.

Herbert L. Zuckerman, Newark, N. J., for appellants.

Ann E. Belanger, Dept. of Justice, Tax Div., Washington, D. C. (Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax…

2Cases cited10 opinions

  1. Corliss v. BowersSupreme Court of the United States · 1930
  2. United States v. PfisterCourt of Appeals for the Eighth Circuit · 1953
  3. Weil v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
  4. Johnson v. CommissionerUnited States Tax Court · 1955
  5. Rhombar Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967

5 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Schroeder v. New Century Holdings, Inc. (In Re New Century Holdings, Inc.)United States Bankruptcy Court, D. Delaware · 2008
  2. Exit Strategy, LLC v. Festival Retail Fund BH, L.P.Court of Chancery of Delaware · 2023

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