ADAMS v. C.I.R.

Nos. 87-1394 to 87-1397.

841 F.2d 62 (1988)

Arlin M. ADAMS and Neysa C. Adams v. COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1394. William J. NEALON, Jr. and Jean M. Nealon v. COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1395. Clarence C. NEWCOMER and Jane M. Newcomer v. COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1396. Daniel H. HUYETT, 3RD and Mary J. Huyett v. COMMISSIONER OF INTERNAL REVENUE, Appellant in 87-1397.

United States Court of Appeals, Third Circuit.

Decided March 7, 1988.


Attorney(s) appearing for the Case

Jonathan S. Cohen, Kenneth L. Greene (argued), Michael L. Paup, Chief, Appellate Section, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Lewis M. Porter, Jr. (argued), Porter & Porter, Oakbrook Terrace, Ill., for appellees.

Before GREENBERG and HUTCHINSON, Circuit Judges, and ACKERMAN, District Judge.


GREENBERG, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court allowing certain deductions for contributions to individual retirement accounts (IRA).1 88 T.C. 548 (1987). Appellees Arlin M. Adams and William J. Nealon, Jr. served respectively as judges of the United States Court of Appeals for the Third Circuit and the United States District Court for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases