Case Name: Commissioner of Internal Revenue v. Engle et ux.; Farmar et al. v. United States
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1983-01-10
Citations: 459 U.S. 1102
Docket Number: No. 82-599; No. 82-774
Parties: Commissioner of Internal Revenue v. Engle et ux. Farmar et al. v. United States.
Judges: 
Reporter: United States Reports
Volume: 459
Pages: 1102–1102

Head Matter:
No. 82-599.
No. 82-774.
Commissioner of Internal Revenue v. Engle et ux. Farmar et al. v. United States.

Opinion:
C. A. 7th Cir.; and
C. A. Fed. Cir. Certiorari granted, cases consolidated, and a total of one hour allotted for oral argument. Reported below: No. 82-599, 677 F. 2d 594; No. 82-774, 231 Ct. Cl. 642, 689 F. 2d 1017.