Legal Opinion
Sparks Nugget, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 6, 1972No. 26504PublishedCited by 61 opinions
1Opinion of the Court
WILLIAM M. BYRNE, District Judge:
Appellants Sparks Nugget, Inc. (Sparks Nugget), and R. L. and Flora Graves (sometimes referred to as the Graves), taxpayers whose petitions for redetermination of the Commissioner’s assessments of additional taxes were consolidated for trial, have appealed to this court to reverse the Tax Court’s decision sustaining the said assessments. Jurisdiction to rule on the merits of this appeal has been conferred under Section 7482 of the Internal Revenue Code of 1954.
During 1958 and 1959, R. L. Graves acquired six and one-half lots located in Sparks, Nevada, at a…
2Cases cited14 opinions
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- Place v. CommissionerUnited States Tax Court · 1951
- Joseph R. Holsey and Eleanor T. Holsey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Rubin v. CommissionerUnited States Tax Court · 1971
9 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- In Re Peter Gottheiner, Bankrupt. United States of America v. Peter GottheinerCourt of Appeals for the Ninth Circuit · 1983
- Hofsommer v. Hofsommer Excavating, Inc.North Dakota Supreme Court · 1992
- James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1976
- Rapid Electric Co. v. CommissionerUnited States Tax Court · 1973
- Joseph Lupowitz Sons, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1974
56 more not listed; retrieve them via the Exa API.