Legal Opinion
United States v. Basye
Supreme Court of the United States
Decided April 16, 1973No. 71-1022PublishedCited by 311 opinions
1Opinion of the CourtJustice Powell
This is a partnership income tax case brought here by the United States on a petition for writ of certiorari from the Court of Appeals for the Ninth Circuit. Respondents, physicians and partners in a medical partnership, filed suit in the District Court for the Northern District of California seeking the refund of income taxes previously paid pursuant to a deficiency assessed by the Commissioner of Internal Revenue. The case was heard on an agreed statement of facts and the District Court ruled in respondents’ favor. 295 F. Supp. 1289 (1968). The Government appealed to the Ninth Circuit and…
2Cases cited19 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Helvering v. EubankSupreme Court of the United States · 1941
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3Cited by311 opinions
- Bellis v. United StatesSupreme Court of the United States · 1974
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
306 more not listed; retrieve them via the Exa API.