Legal Opinion
Stahl v. United States
Court of Appeals for the Ninth Circuit
Decided November 29, 2010No. 10-35006PublishedCited by 4 opinions
1Opinion of the Court
OPINION
FERNANDEZ, Circuit Judge:
John Stahl, a member and president of the Stahl Hutterian Brethren (“SHB”), appeals the district court’s grant of summary judgment to the United States on his complaint for a refund of personal income taxes. He asserts that because SHB is a 26 U.S.C. § 501(d) corporation and because the medical and meal expenses of its employees are deductible at the corporate level, he has overpaid his personal income taxes. The district court declared that he was not an employee of SHB. 1 We reverse and remand.
BACKGROUND
SHB was organized to enable its members to live in…
2Cases cited13 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Mangum v. Action Collection Service, Inc.Court of Appeals for the Ninth Circuit · 2009
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3Cited by4 opinions
- Big Sky Colony, Inc. v. Montana Department of Labor & IndustryMontana Supreme Court · 2012
- Stahl v. United StatesDistrict Court, E.D. Washington · 2012
- Big Sky Colony, Inc. v. Montana Department of Labor & IndustryMontana Supreme Court · 2012
- Dana Messina v. CirCourt of Appeals for the Ninth Circuit · 2019