Legal Opinion
Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United States
Court of Appeals for the Ninth Circuit
Decided February 13, 1984No. 82-3668PublishedCited by 65 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
In these consolidated appeals, taxpayers Harry and Colleen Lenton, and Meridian Wood Products, Inc. (Meridian) appeal from a judgment of the district court. The district court upheld the Internal Revenue Service’s (IRS) disallowance of certain business expense deductions taken by Meridian. The court also determined that Meridian’s reimbursement of these expenses to the Lentons constituted constructive dividends to them.
We are asked to decide whether the district court correctly determined that: (1) the IRS assessments of deficiency were timely; (2) Meridian’s evidence…
2Cases cited16 opinions
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Palo Alto Town & Country Village, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1977
11 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Falsetti v. CommissionerUnited States Tax Court · 1985
- Danville Plywood Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
60 more not listed; retrieve them via the Exa API.