Legal Opinion
Van Camp & Bennion v. United States
Court of Appeals for the Ninth Circuit
Decided June 6, 2001No. 96-36068PublishedCited by 34 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Van Camp & Bennion, P.S. (“the corporation”) claimed a refund of taxes and .penalties paid following an Internal Revenue Service (“IRS”) audit. The district court held that the corporation was entitled to a refund in part and remained liable for specific employment taxes and penalties.1 The corporation appeals. We affirm in part, reverse in part and remand.
I
In 1985, Walter R. Van Camp and Irving R. Bennion, attorneys, became shareholders of the appellant professional services corporation. Van Camp owned 60% of the stock and Bennion owned 40%. The corporation’s president…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Howard v. CommissionerCourt of Appeals for the Ninth Circuit · 1991
- Brewery, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1994
- Fran Corp. v. United StatesCourt of Appeals for the Second Circuit · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Bravo v. United StatesCourt of Appeals for the Eleventh Circuit · 2008
- Olive v. CommissionerUnited States Tax Court · 2012
- Joseph M. Grey Pub. Accountant, P.C. v. Comm'rUnited States Tax Court · 2002
- Staff IT, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2007
29 more not listed; retrieve them via the Exa API.