Legal Opinion
Haley v. Commissioner
District Court, E.D. California
Decided July 29, 1992No. Civ. S-91-1617-WBSPublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
SHUBB, District Judge.
This matter is before the court on cross-motions for summary judgment pursuant to Fed.R.Civ.P. 56. Jurisdiction is predicated on 28 U.S.C. § 1331.
FACTS
On April 15, 1976, plaintiffs Allan S. Haley and Roberta J. Rowlands, filed an income tax return for the year ending December 31, 1975. Plaintiffs later agreed to extend the time within which any income taxes due for 1975 would be assessed. Accordingly, on June 29, 1983, the Internal Revenue Service mailed plaintiffs a Notice of Deficiency for income taxes paid in 1975. Plaintiffs responded by filing a…
2Cases cited9 opinions
- Mt. Graham Red Squirrel v. MadiganCourt of Appeals for the Ninth Circuit · 1992
- Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
- Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Stewart v. Comm'rUnited States Tax Court · 2006
- William G. Nordvik Claire N. Nordvik v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Bunyan v. United States (In re Bunyan)Court of Appeals for the Ninth Circuit · 2004
- Spencer Medical Associates. v. CommissionerCourt of Appeals for the Fourth Circuit · 1998
- Allan S. Haley Roberta J. Rowlands v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
12 more not listed; retrieve them via the Exa API.