LeTowt v. Commissioner
328 F.2d 621
This text of 328 F.2d 621 (LeTowt v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
LeTowt v. Commissioner, 328 F.2d 621 (3d Cir. 1964).
Opinion
The petitioners’ situation is one for which the members of the court have much sympathy, but the remedy must lie with Congress for we may not by judicial legislation revise the existing tax law. The decision of the Tax Court will be affirmed.
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Bluebook (online)
328 F.2d 621, Counsel Stack Legal Research, https://law.counselstack.com/opinion/letowt-v-commissioner-ca3-1964.