Legal Opinion
Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 17, 1983No. 82-7060PublishedCited by 107 opinions
1Per curiam
Jerome and Bernetta Hanson, husband and wife, appeal a judgment of unpaid taxes and penalties. We affirm, substantially for the reasons set forth in Schulz v. Com missioner of Internal Revenue, 686 F.2d 490 (7th Cir.1982).
Jerome worked as an independent contractor selling insurance for State Farm Insurance Companies, and Bernetta was an instructor at a community college. On January 10, 1977, Jerome executed a declaration of trust creating the J.D. Hanson Trust. He used a set of trust forms, including the declaration, introductory materials, and step-by-step instructions for creating and…
2Cases cited6 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Markosian v. CommissionerUnited States Tax Court · 1980
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Schulz v. CommissionerCourt of Appeals for the Seventh Circuit · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by107 opinions
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Freytag v. CommissionerUnited States Tax Court · 1987
- Parker v. CommissionerUnited States Tax Court · 1986
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- McCrary v. CommissionerUnited States Tax Court · 1989
102 more not listed; retrieve them via the Exa API.