Legal Opinion
Breech v. United States
Court of Appeals for the Ninth Circuit
Decided March 10, 1971No. Nos. 23914-23916PublishedCited by 13 opinions
1Opinion of the Court
HUFSTEDLER, Circuit Judge:
The Government seeks reversal of a judgment of the district court awarding tax refunds to taxpayers E. Robert Breech, Melvin C. Drummond, and Albert W. Haensli.1
The taxpayers were the principal shareholders of Valley Ford Sales (“Valley-1”), a California corporation operating a Ford dealership in Fresno, California. In May of 1957, Valley-1 sold all its assets to a newly formed corporation, also named Valley Ford Sales (“Valley-2”), which was owned 20 percent by Drummond and 80 percent by San Jose Ford Sales Company (“San Jose”), a corporation owned approximately 75…
2Cases cited5 opinions
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
- Gallagher v. CommissionerUnited States Tax Court · 1962
- A. S. Genecov and Wife, Hilda Genecov v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- R. A. Babcock and Norma L. Babcock v. V. Lee PhillipsCourt of Appeals for the Tenth Circuit · 1967
3Cited by13 opinions
- Dunn Trust v. CommissionerUnited States Tax Court · 1986
- Telephone Answering Service Co. v. CommissionerUnited States Tax Court · 1974
- Insilco Corp. v. CommissionerUnited States Tax Court · 1979
- Iver W. And Faith S. Swanson v. United States of America, Iver W. Swanson v. United StatesCourt of Appeals for the Ninth Circuit · 1973
- J. E. Smothers and Doris Smothers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
8 more not listed; retrieve them via the Exa API.