Legal Opinion
Ralph L. Brutsche and Ingrid Brutsche v. Commissioner of Internal Revenue, Ruth L. Farley v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 11, 1978No. 76-1962PublishedCited by 16 opinions
1Opinion of the Court
McKAY, Circuit Judge.
This consolidated appeal 1 turns on a determination of whether the taxpayers made a valid Subchapter S election. If they did, they are liable for any properly assessed tax deficiencies arising from corporate activities. If they did not, the corporation, not the individual taxpayers, is liable. The case is complex only because prior to this litigation the IRS claimed the election was not valid and now claims it was, while the taxpayers prior to this litigation claimed the election was valid and now claim it was not.
Briefly stated, Subchapter S of the Internal Revenue Code…
2Cases cited14 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Helvering v. RankinSupreme Court of the United States · 1935
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. SalvageSupreme Court of the United States · 1936
- Pestcoe v. CommissionerUnited States Tax Court · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.Court of Appeals for the Eleventh Circuit · 1989
- Parker v. Saunders (In Re Bakersfield Westar, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
- Cabintaxi Corporation, Formerly Known as Automated Transit, Incorporated, and Robert Edler, "Tax Matters Person," v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
- Shades Ridge Holding Company, Inc. v. United States of America, United States of America v. Sam A. Fiorella and Shades Ridge Holding Company, Inc.Court of Appeals for the Eleventh Circuit · 1989
- Garavaglia v. Comm'rUnited States Tax Court · 2011
11 more not listed; retrieve them via the Exa API.