Legal Opinion
Richard M. Boe and Mary Lots Boe v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 21, 1962No. 17562_1PublishedCited by 112 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
Petition to review a decision of the Tax Court. The facts are not in dispute; the argument concerns their legal effect. We conclude that the decision of the Tax Court is correct. For convenience, we refer to petitioners, husband and wife, as “taxpayer”.
Deficiencies in personal income tax for the years 1952, 1953 and 1954 are involved. They arise from the purchase of the medical practice of F. W. Callison, M.D., who conducted a group medical practice. . Each patient signed a written contract, under which the doctor and his staff undertook to render medical, surgical,…
2Cases cited8 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Thrifiticheck Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- United States Industrial Alcohol Co. v. HelveringCourt of Appeals for the Second Circuit · 1943
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by112 opinions
- Newark Morning Ledger Co. v. United StatesSupreme Court of the United States · 1993
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
- Computing & Software, Inc. v. CommissionerUnited States Tax Court · 1975
107 more not listed; retrieve them via the Exa API.