Legal Opinion
David A. Koss Freya B. Koss v. United States
Court of Appeals for the Third Circuit
Decided November 7, 1995No. 95-1154PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
GREENBERG, Circuit Judge.
I. FACTUAL & PROCEDURAL BACKGROUND
This matter is before the court on an appeal by taxpayers in a suit involving claims for income tax adjustments and refunds. The facts are not in dispute, and we set them forth as found by the district court. Appellant David A. Koss, a member of the Pennsylvania bar since 1957, agreed with a client in 1971 to perform legal services in exchange for stock in Video Systems Corp. In 1973, a dispute between Koss and his client over the number of shares to be paid Koss escalated into a court action. In January 1974, the…
2Cases cited17 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. DalmSupreme Court of the United States · 1990
- Flora v. United StatesSupreme Court of the United States · 1960
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner, in No. 97-7484 v. Commissioner of Internal Revenue Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner v. Commissioner of Internal Revenue, in No. 97-7527Court of Appeals for the Third Circuit · 1998
- Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1998
- Liebersohn v. Internal Revenue Service (In re C.F. Foods, L.P.)United States Bankruptcy Court, E.D. Pennsylvania · 2001
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
- Borawski v. HendersonDistrict Court, D. New Jersey · 2003
16 more not listed; retrieve them via the Exa API.