Legal Opinion
C. P. And Helen Brooke v. United States
Court of Appeals for the Ninth Circuit
Decided July 26, 1972No. 25069PublishedCited by 23 opinions
1Opinion of the Court
POWELL, District Judge:
This suit seeks refund of federal income taxes paid in the years 1960, 1961 and 1962. The District Court entered judgment for the taxpayer on December 9, 1968, 292 F.Supp. 571 (1968). It amended the judgment on June 23, 1969, 300 F.Supp. 465 (1969). The United States has taken this appeal.
*1157The taxpayer is a physician who practices medicine in Missoula, Montana. His family in 1959 included six children from ages 6 to 14. His income during the years in issue varied between $26,000 and $30,000. As a gift he deeded to his children real estate which was improved by a…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. CliffordSupreme Court of the United States · 1940
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Skemp v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- C. James Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Mathews v. CommissionerUnited States Tax Court · 1973
- Carey J. Perry and Marietta M. Perry v. United States of America, J. Doyle Medders and Constance D. Medders v. United StatesCourt of Appeals for the Fourth Circuit · 1975
- George B. Rosenfeld and Harriet Rosenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- May v. CommissionerUnited States Tax Court · 1981
18 more not listed; retrieve them via the Exa API.