Legal Opinion
Robert F. Christensen and Eileen F. Christensen v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided April 11, 1986No. 84-7851PublishedCited by 35 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
The Christensens claimed various deductions on their 1977 and 1978 returns but the Commissioner of Internal Revenue (“Commissioner”) disallowed those deductions. The Tax Court sustained the Commissioner’s disallowance. It also refused to address new requests raised by the Christensens for income averaging and deductions of additional expenses, concluding that they were not properly raised. Liberally construed, a pro se motion filed by the Christensens, referring to those claims, constituted a motion for leave to amend. We remand for consideration of that motion, but…
2Cases cited14 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Welch v. HelveringSupreme Court of the United States · 1933
- Hughes v. RoweSupreme Court of the United States · 1980
- Fred Traguth and Otto Handtke, Individually and Doing Business as Dance Motion Press v. D'LeLa ZuckCourt of Appeals for the Second Circuit · 1983
- Leon Bates v. J.W. JeanCourt of Appeals for the Seventh Circuit · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Jena Balistreri v. Pacifica Police Department Al Olsen, Police Chief, Individually and as a Police AgentCourt of Appeals for the Ninth Circuit · 1990
- William Raymond Klingele v. Kenneth O. Eikenberry Amos Reed Larry Kincheloe Tana Wood Mr. Gleason James Thatcher Mr. McCleanCourt of Appeals for the Ninth Circuit · 1988
- Angela Bernhardt v. Los Angeles County Lloyd W. Pellman, Individually and in His Official CapacityCourt of Appeals for the Ninth Circuit · 2003
- May v. BaldwinCourt of Appeals for the Ninth Circuit · 1997
- Jena Balistreri v. Pacifica Police Department Al Olsen, Police Chief, Individually and as a Police AgentCourt of Appeals for the Ninth Circuit · 1990
30 more not listed; retrieve them via the Exa API.