Legal Opinion

Commissioner of Internal Revenue v. Otto C. Doering, Jr., and Lucy T. Doering

Court of Appeals for the Second Circuit

Decided June 30, 1964No. 182, Docket 28322Published

1Opinion of the Court

335 F.2d 738

64-2 USTC P 9593

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

Otto C. DOERING, Jr., and Lucy T. Doering, Respondents.

No. 182, Docket 28322.

United States Court of Appeals Second Circuit.

Argued April 14, 1964.

Decided June 30, 1964.

Michael I. Smith, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., John B. Jones, Jr., Acting Asst. Atty. Gen., Dept. of Justice, Washington, D.C.), for petitioner.

John E. Tobin, New York City (Donovan, Leisure, Newton & Irvine, John C. Baity, Martin M. Spiegel, New York City, of counsel), for respondents.

Befo…

2Cases cited23 opinions

  1. United States v. GilmoreSupreme Court of the United States · 1963
  2. Burnet v. LoganSupreme Court of the United States · 1931
  3. Hanover Bank v. CommissionerSupreme Court of the United States · 1962
  4. Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  5. Spreckels v. CommissionerSupreme Court of the United States · 1942

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