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: 1983-04-25
Citations: 461 U.S. 903
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: 461
Pages: 903–904

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, 459 U. S. 1102.] Motion of respondents in No. 82-599 and petitioners in No. 82-774 for divided argument granted.