GROSS v. C.I.R.

Nos. 99-2239, 99-2257.

272 F.3d 333 (2001)

Walter L. GROSS, Jr. and Barbara H. Gross (99-2239); Calvin C. Linnemann and Patricia G. Linnemann (99-2257), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed November 19, 2001.


Attorney(s) appearing for the Case

Gerald J. Rapien (argued and briefed), James J. Ryan (briefed), Taft, Stettinius & Hollister, Cincinnati, OH, for Petitioners-Appellants.

David I. Pincus (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, A. Wray Muoio (briefed), Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee.

Before: DAUGHTREY and CLAY, Circuit Judges; COHN, Senior District Judge.


CLAY, J., announced the judgment of the court and delivered an opinion, in which DAUGHTREY, J., and COHN, D.J., concurred except as to Part II.B.1. COHN, D.J. (pp. 351-56), delivered a separate opinion, in which DAUGHTREY, J. concurred, which constitutes the opinion of the court on the issue addressed in Part II.B.1.

OPINION

CLAY, Circuit Judge.

Taxpayers, Walter L. and Barbara H. Gross, Jr., along with...

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