Legal Opinion
William E. Neely and Irene R. Neely v. United States
Court of Appeals for the Ninth Circuit
Decided November 7, 1985No. 84-4359PublishedCited by 52 opinions
1Opinion of the Court
EDWARD C. REED, Jr., District Judge:
The appellants, Mr. and Mrs. Neely, brought suit' for refund of amounts they paid for deficiencies and for negligence penalties arising from their 1978 and 1979 individual income tax returns. They appeal from a summary judgment of dismissal entered in favor of the United States.
The basis for the deficiency and penalty assessments was reallocation of income to the Neelys from a “family trust” created by Mr. Neely and disallowance as deductions of personal expenses of the Neelys. The case of Hanson v. Commissioner, 696 F.2d 1232 (9th Cir.1983) involved facts…
2Cases cited15 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
10 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- United States v. Robert E. Iles, Sr.Court of Appeals for the Sixth Circuit · 1990
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
47 more not listed; retrieve them via the Exa API.