Legal Opinion
Martin Schachter Barbara Schachter v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 3, 2001No. 99-71436PublishedCited by 13 opinions
1Opinion of the Court
ORDER AND OPINION
HUG, Circuit Judge:
ORDER
The “Request for Publication of Memorandum Disposition” is GRANTED. The Memorandum disposition filed March 22, 2001, is redesignated as an authored Opinion by Judge Hug. There are minor modifications to the disposition.
OPINION
In this case we decide whether the Tax Court erred in finding that the taxpayers had not provided credible evidence of partnership expenses in determining their taxable income. Further, we must decide whether the Tax Court erred in determining the taxpayers were not entitled to have a credit for the previously paid criminal fine…
2Cases cited7 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. Abe BenderCourt of Appeals for the Seventh Circuit · 1955
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- United States v. Edward J. ElkinsCourt of Appeals for the Eleventh Circuit · 1989
- Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- George MacIel v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2007
- United States v. Hui HsiungCourt of Appeals for the Ninth Circuit · 2014
- Richard L. Smith Vanalco, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- Trustees of the Construction Industry v. Hartford Fire InsuranceCourt of Appeals for the Ninth Circuit · 2009
- Haas & Associates v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
8 more not listed; retrieve them via the Exa API.