Legal Opinion

William W. Saunders and Gertrude H. Saunders v. United States

Court of Appeals for the Ninth Circuit

Decided December 7, 1971No. 25099PublishedCited by 23 opinions

1Opinion of the Court

KOELSCH, Circuit Judge:

William W. Saunders and his wife Gertrude brought this suit against the United States to recover $21,897.25, paid pursuant to the Commissioner’s determination of deficiencies in their federal income tax for the year I960. 1 The District Court entered judgment for the Saunders and the United States has appealed. 2

Saunders, an attorney, has for some time been actively and successfully engaged in real estate development in the State of Hawaii. In October 1959, he and an associate, Ben Gromet, discovered that a 29 acre parcel of land along the northerly side of Kapiolani…

2Cases cited18 opinions

  1. Fairbanks v. United StatesSupreme Court of the United States · 1939
  2. Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
  3. Commissioner of Internal Revenue v. RayCourt of Appeals for the Fifth Circuit · 1954
  4. Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
  5. Nat Holt and Blanche Holt, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962

13 more not listed; retrieve them via the Exa API.

3Cited by23 opinions

  1. Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
  2. Saviano v. CommissionerUnited States Tax Court · 1983
  3. Lester Crown v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
  4. Crown v. CommissionerUnited States Tax Court · 1977
  5. Gauntt v. CommissionerUnited States Tax Court · 1984

18 more not listed; retrieve them via the Exa API.

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