Legal Opinion
Anastasato v. Commissioner
Court of Appeals for the Third Circuit
Decided July 8, 1986No. Nos. 85-5728, 86-5143PublishedCited by 64 opinions
1Opinion of the Court
OPINION OF THE COURT
HUNTER, Circuit Judge.
Pano Anastasato, the taxpayer, has been involved in the travel business since 1954. In 1960, he established his own travel agency, Panmarc, Inc. (“Panmarc”), and a tour operation business, Wholesale Tours International (“WTI”). During the years 1974 through 1976, both companies were wholly owned by the taxpayer.
Panmarc purchased tickets for WTI’s customers. Panmarc was licensed by the International Air Transport Association (“IATA”), a trade association of international carriers, to purchase tickets directly from the airlines. Under IATA regulations,…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
13 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- Cook v. United StatesUnited States Court of Federal Claims · 2000
59 more not listed; retrieve them via the Exa API.