Legal Opinion
Schwartz Rojas v. Commissioner
Court of Appeals for the Ninth Circuit
Decided April 26, 1990No. Nos. 88-7521, 89-70027 and 89-70028PublishedCited by 7 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The Commissioner of Internal Revenue (the Commissioner) determined deficiencies in the income taxes of Schwartz Farms, Inc. (Schwartz Farms), a dissolved corporation. The Commissioner further asserted that Schwartz Farms’ primary shareholders, Dorothy Schwartz Rojas and her deceased husband’s estate (collectively referred to as "the taxpayer”), were liable for the alleged deficiencies. The taxpayer petitioned the Tax Court for a review of the Commissioner’s determination. The Tax Court decided in favor of the taxpayer. The Commissioner appeals the Tax Court’s decision and…
2Cases cited6 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Bryant v. Technical Research Co.Court of Appeals for the Ninth Circuit · 1981
- Public Service Commission v. Brashear Freight Lines, Inc.Supreme Court of the United States · 1939
- Sidney B. Stern and Vera L. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sargent v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
- Spiritual Outreach Society v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Acf Industries, Inc. v. Department Of Revenue Of The State Of OregonCourt of Appeals for the Ninth Circuit · 1992
- Gary A. Sargent and Janice B. Sargent v. Commissioner of Internal Revenue, Steven M. Christoff and Tami Jo Christoff v. Commissioner of Internal Revenue, Steven M. Christoff v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- ACF Industries, Inc. v. Department of Revenue of OregonCourt of Appeals for the Ninth Circuit · 1992
2 more not listed; retrieve them via the Exa API.