Legal Opinion
Kaplan v. United States
District Court, D. Arizona
Decided November 21, 1967No. Nos. Civ-5804 Phx., Civ-6315 PhxPublishedCited by 9 opinions
1Opinion of the Court
OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW
CRAIG, District Judge.
The above entitled cases arose out of the same series of transactions, and were consolidated for trial before this Court September 26, 1967.
On July 31, 1961, plaintiffs, Jarril F. Kaplan and Elias M. Romley, were partners in the law firm of Moore, Romley, Killingsworth and Kaplan. On that date there was received on behalf of the partnership, for legal services rendered, a conveyance of 40 acres of land described as the NW¼, SW¼, Section 34, T3N, R4E, G&SRB&M, Maricopa County, Arizona. On its amended partnership income tax…
2Cases cited4 opinions
- Olson v. United StatesSupreme Court of the United States · 1934
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Mandl v. City of PhoenixArizona Supreme Court · 1933
3Cited by9 opinions
- Estate of Thompson v. CommissionerUnited States Tax Court · 1987
- Rooney v. CommissionerUnited States Tax Court · 1987
- Serdar v. CommissionerUnited States Tax Court · 1986
- Ebben v. CommissionerUnited States Tax Court · 1983
- Estate of Simpson v. CommissionerUnited States Tax Court · 1994
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