Legal Opinion

David H. Zimmer and Carolyn J. Zimmer v. William H. Connett, District Director, Internal Revenue Service, Joseph Vallerand and Roberta W. Vallerand v. William H. Connett, District Director, Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided February 17, 1981No. 79-3048Published

1Opinion of the Court

640 F.2d 208

81-1 USTC P 9223

David H. ZIMMER and Carolyn J. Zimmer, Petitioners-Appellants,

v.

William H. CONNETT, District Director, Internal Revenue

Service, Respondent-Appellee.

Joseph VALLERAND and Roberta W. Vallerand, Petitioners-Appellants,

v.

William H. CONNETT, District Director, Internal Revenue

Service, Respondent-Appellee.

Nos. 79-3048, 79-3734.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Jan. 8, 1981.

Decided Feb. 17, 1981.

Clyde R. Maxwell, New Port Beach, Cal., on brief; Morgan C. Taylor, New Port Beach, Cal., argued, for petitioners-appellants.

M. Carr Ferguson,…

2Cases cited12 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  3. Bob Jones University v. SimonSupreme Court of the United States · 1974
  4. Reisman v. CaplinSupreme Court of the United States · 1964
  5. Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965

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