Legal Opinion

George Loevsky and Ruth Loevsky, in No. 71-1914 v. Commissioner of Internal Revenue. Louis Loevsky and Faye Loevsky, in No. 71-1915 v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided January 2, 1973No. 71-1914PublishedCited by 1 opinion

1Opinion of the Court

471 F.2d 1178

73-1 USTC P 9153

George LOEVSKY and Ruth Loevsky, Appellants in No. 71-1914,

v.

COMMISSIONER OF INTERNAL REVENUE.

Louis LOEVSKY and Faye Loevsky, Appellants in No. 71-1915,

v.

COMMISSIONER OF INTERNAL REVENUE.

Nos. 71-1914, 71-1915.

United States Court of Appeals,

Third Circuit.

Argued Oct. 2, 1972.

Decided Jan. 2, 1973.

Jack N. Honart, Newark, N. J., for appellant.

Stephen Schwarz, Department of Justice-Tax Division, Washington, D. C., for appellee.

Before SEITZ, Chief Judge, and HASTIE and HUNTER, Circuit Judges.

OPINION OF THE COURT

2Cases cited4 opinions

  1. Commissioner of Internal Revenue v. Pepsi-Cola Niagara Bottling CorporationCourt of Appeals for the Second Circuit · 1968
  2. Ed & Jim Fleitz, Inc. v. CommissionerUnited States Tax Court · 1968
  3. Loevsky v. CommissionerUnited States Tax Court · 1971
  4. Loevsky v. CommissionerCourt of Appeals for the Third Circuit · 1973

3Cited by1 opinion

  1. Pittman Const. Co., Inc. v. United StatesDistrict Court, E.D. Louisiana · 1977

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