Legal Opinion
Ronald R. Levy and Esther Levy, Petitioners-Appellants/cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee/cross-Appellant
Court of Appeals for the Ninth Circuit
Decided May 8, 1984No. 83-7217, 83-7327PublishedCited by 9 opinions
1Opinion of the Court
CHOY, Circuit Judge:
Ronald R. Levy and his wife Esther are two Beverly Hills residents who invested in an oil drilling venture involving Moray Oil Company, Inc. (Moray) and its wholly owned subsidiary Dubros, Inc. (Dubros), two Kansas corporations. Levy entered into three limited partnership agreements 1 with Moray, covering two leases, known as the Baker and Croxton leases, in Linn County, Kansas. The partnership agreements provided that Moray would be the general and Levy the limited partner in each partnership. Levy would make a capital contribution consisting of a cash payment and a…
2Cases cited11 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- United States v. FlannerySupreme Court of the United States · 1925
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Bowers v. CommissionerUnited States Tax Court · 1990
- Donald J. Peracchi Judith E. Peracchi v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Storall Manufacturing Company, Incorporated v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Mammoth Lakes Project v. CommissionerUnited States Tax Court · 1991
- De Voe v. CommissionerUnited States Tax Court · 1986
4 more not listed; retrieve them via the Exa API.