Legal Opinion
Hunsaker v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided April 1, 1980No. Nos. 76-1349, 76-1842PublishedCited by 3 opinions
1Opinion of the Court
GOODWIN, Circuit Judge:
Richard C. and Virginia A.1 Hunsaker, taxpayers, appeal a Tax Court judgment upholding in substance the Commissioner’s claim of deficiencies for 1968, 1969 and 1970. At issue is the correct treatment of deductions for bad debts during the respective years. The Commissioner cross-appeals from the court’s separate decision that payments made by Richard as guarantor on performance bonds were deductible from ordinary income. We affirm the judgment on appeal and reverse the judgment on the cross-appeal.
Richard Hunsaker and his father, S. V. Hunsaker, Sr., were both engaged…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Whipple v. CommissionerSupreme Court of the United States · 1963
- United States v. GeneresSupreme Court of the United States · 1972
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
- Andrew v. CommissionerUnited States Tax Court · 1970
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3Cited by3 opinions
- Green v. Internal Revenue ServiceDistrict Court, N.D. Indiana · 1982
- Anheuser-Busch, Inc. v. Internal Revenue ServiceDistrict Court, District of Columbia · 1980
- Richard C. Hunsaker and Virginia A. Hunsaker v. Commissioner of Internal Revenue Service, Richard C. Hunsaker and Virginia A. Hunsaker, Cross-Appellees v. Commissioner of Internal Revenue Service, Cross-AppellantCourt of Appeals for the Ninth Circuit · 1980