Legal Opinion
Charles L. Murphy v. United States
Court of Appeals for the Ninth Circuit
Decided May 4, 1993No. 91-56507PublishedCited by 5 opinions
1Opinion of the Court
FERNANDEZ, Circuit Judge:
Charles. L. Murphy appeals the district court’s summary judgment in his action challenging the constitutionality of 26 U.S.C. § 1256. Murphy contends that Congress exceeded its authority by taxing “unrealized” gains. We have jurisdiction under 28 U.S.C. § 1291 and affirm.
BACKGROUND
During 1987, Murphy was an investor in commodity futures contracts. The parties stipulated and the district court found that all of his contracts “had been purchased on, and were regularly traded on, a national securities exchange registered with the Securities Exchange Commission or a board…
2Cases cited9 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Fu-Kong Tzung Jean Tzung v. State Farm Fire and Casualty Company, and Does 1 Through 100, InclusiveCourt of Appeals for the Ninth Circuit · 1989
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Seattle Audubon Society Pilchuck Audubon Society Washington Environmental Council Washington Native Plants Society Oregon Natural Resources Council, Inc. Portland Audubon Society Lane County Audubon Society Siuslaw Task Force v. F. Dale Robertson, in His Official Capacity as Chief, United States Forest Service United States Forest Service, an Agency of the United States, Seattle Audubon Society Pilchuck Audubon Society Washington Environmental Council Washington Native Plants Society Oregon Natural Resources Council, Inc. Portland Audubon Society Lane County Audubon Society Siuslaw Task Force v. F. Dale Robertson United States Forest Service, Northwest Forest Resource Council Association of O & C Counties, Defendant/intervenors-AppelleesCourt of Appeals for the Ninth Circuit · 1990
- Cleo Beatrice Baxter and Albert N. Baxter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Worldcom, Inc.United States Bankruptcy Court, S.D. New York · 2007
- Sainte Claire Corp. v. CommissionerUnited States Tax Court · 1997
- CHARLES MOORE V. USACourt of Appeals for the Ninth Circuit · 2022
- Klein v. CommissionerUnited States Tax Court · 1993
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1999