Legal Opinion

Milenbach v. Commissioner

Court of Appeals for the Ninth Circuit

Decided February 6, 2003No. 97-70123PublishedCited by 7 opinions

1Opinion of the Court

TASHIMA, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies in Petitioners-Appellants Sheldon and Phyllis Milenbach’s federal income taxes for the years 1980 through 1982. The Commissioner also issued notices of Final Partnership Administrative Adjustments determining adjustments to the income of the Los Angeles Raiders, a California Limited Partnership, for the years 1983 through 1989. Petitioners (collectively the “Raiders”) appeal from the Tax Court decisions affirming the contested determinations. See Milenbach v. Comm’r, 106 T.C. 184, 1994 WL 891961 (1996).

The…

2Cases cited27 opinions

  1. AIU Insurance v. Superior CourtCalifornia Supreme Court · 1990
  2. Helvering v. StuartSupreme Court of the United States · 1942
  3. Commissioner v. TuftsSupreme Court of the United States · 1983
  4. Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
  5. Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963

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3Cited by7 opinions

  1. Milenbach v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
  2. Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.Court of Appeals for the Ninth Circuit · 2005
  3. Dobbe v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
  4. United States v. Raymond Jayson SimpsonCourt of Appeals for the Ninth Circuit · 2006
  5. Gillani Consulting Inc. v. Daewoo Heavy Industries America Corp.Court of Appeals for the Ninth Circuit · 2008

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