Legal Opinion

Joseph T. McGinness v. United States of America, Internal Revenue Service

Court of Appeals for the Sixth Circuit

Decided July 19, 1996No. 95-3510Published

1Opinion of the Court 1

90 F.3d 143

78 A.F.T.R.2d 96-5621, 96-2 USTC P 50,434

Joseph T. McGINNESS, Plaintiff-Appellant,

v.

UNITED STATES of America, INTERNAL REVENUE SERVICE,

Defendant-Appellee.

No. 95-3510.

United States Court of Appeals,

Sixth Circuit.

Submitted June 10, 1996.

Decided July 19, 1996.

Joseph T. McGinness (briefed), Cleveland, OH, for Joseph T. McGinness.

Annette G. Butler, Asst. U.S. Atty., Office of U.S. Atty., Cleveland, OH, Gary R. Allen, Acting Chief (briefed), William S. Estabrook, Andrea R. Tebbets, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for U.S., I.R.S.

Before: KENNEDY, CONTIE,…

Also in this document: Opinion of the Court · Kennedy; Concurrence.

2Cases cited11 opinions

  1. Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
  2. Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
  3. Joseph T. McGinness v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1996
  4. Air Power, Inc. v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1984
  5. Michael v. Frierdich v. United StatesCourt of Appeals for the Seventh Circuit · 1993

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