Legal Opinion
Aleksandrs v. Laurins Cathie Laurins v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided November 17, 1989No. 88-7181, 88-7182PublishedCited by 48 opinions
1Opinion of the Court
CANBY, Circuit Judge:
Aleksandrs and Cathie Laurins, taxpayers 1 , appeal the decision of the tax court finding a total liability of $866,842.62 for tax years 1973-75. The liability resulted from the Tax Court’s decision that Laurins had received taxable distributions of certain shares during the years in issue, and that he had fraudulently understated his income. On appeal, Laurins contends that:(1) The Commissioner was barred by the statute of limitations from amending his answer to assert that Aleksandrs had additional taxable income;(2) The tax court erred in finding that a check to the…
2Cases cited7 opinions
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Earl J. Lollis and Ruth Lollis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Andrew Toussaint and Isela C. Toussaint v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Burrill v. CommissionerUnited States Tax Court · 1989
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
- Holmes v. United States (In Re Holmes)United States Bankruptcy Court, M.D. Georgia · 2003
- Aberl v. United States (In Re Aberl)United States Bankruptcy Court, N.D. Ohio · 1993
43 more not listed; retrieve them via the Exa API.