Legal Opinion

Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided March 18, 1971No. 18407Published

1Opinion of the Court

440 F.2d 307

71-1 USTC P 9282

Daniel S. W. KELLY and Constance L. Kelly, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 18407.

United States Court of Appeals, Seventh Circuit.

March 18, 1971.

Richard R. Teschner and Harold P. Southerland, Quarles, Herriott, Clemons, Teschner & Noelke, Milwaukee, Wis., for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Wesley J. Filer, Lee A. Jackson, William Massar, Attys., Dept. of Justice, Washington, D.C., for appellee.

Before FAIRCHILD and STEVENS, Circuit Judges, and GRANT, District judge.*

STEVENS, Circuit Judge.

1

This is an appeal from…

2Cases cited7 opinions

  1. Commissioner v. BilderSupreme Court of the United States · 1962
  2. Stringham v. CommissionerUnited States Tax Court · 1949
  3. Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
  4. Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
  5. Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969

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