Legal Opinion
Samuel Okin v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 26, 1987No. 85-7594PublishedCited by 27 opinions
1Per curiam
Samuel Okin appeals from the Tax Court’s determination of an $18,255.70 deficiency in income tax for the year 1980. Okin contends that the alternative minimum tax provision of I.R.C. § 55 (Supp.IV 1980) 1 should not be computed by starting with his adjusted gross income, but rather by starting with an “adjusted average annual taxable income” derived from the income averaging provisions of I.R.C. §§ 1301-1305 (26 U.S.C. §§ 1301-1305 (1982)). Okin observes that the implementation of section 55 may defeat the advantages of sections 1301-1305. He also claims that section 55, as construed by the…
2Cases cited14 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Welch v. HenrySupreme Court of the United States · 1938
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
- Graff v. CommissionerUnited States Tax Court · 1980
9 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Speltz v. Comm'rUnited States Tax Court · 2005
- Merlo v. Comm'rUnited States Tax Court · 2006
- Superintendent of Insurance for the State of New York v. First Central Financial Corp. (In Re First Central Financial Corp.)United States Bankruptcy Court, E.D. New York · 2001
- Sigitas Banaitis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
22 more not listed; retrieve them via the Exa API.