Legal Opinion
Estate of Mike Mercure, Deceased v. Commissioner of Internal Revenue, Two Cases. Estate of Mike Mercure, Deceased, Donald Archibald v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 8, 1971No. 71-1005PublishedCited by 1 opinion
1Opinion of the Court
448 F.2d 922
ESTATE of Mike MERCURE, deceased, et al., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent, two cases.
ESTATE of Mike MERCURE, deceased, Donald Archibald, Executor, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 71-1005 to 71-1007.
United States Court of Appeals, Sixth Circuit.
October 8, 1971.
James C. Herndon, Akron, Ohio, Jack Cohen, East Palestine, Ohio, on the brief, for petitioners.
Charles E. Anderson, Department of Justice, Tax Division, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys., Tax…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- John Gatling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Concord Control, Inc., Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Sixth Circuit · 1980