Timms v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
678 F.2d 831
82-2 USTC P 9426
Herbert W. TIMMS, dba Petrol Express; Gas-A-Tron of Arizona;
Gas-A-Tron Corporation; Petrol Express
Cooperative; Petrol Stops, Ltd.-Rio
Linda and Petrol Stops
Northwest,
Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
No. 80-5726.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Jan. 7, 1982.
Decided June 4, 1982.
Kristina E. Harrigan, Washington, D. C., argued, for defendant-appellant; Anne B. Durney, Washington, D. C., on brief.
Fred Luyties, Tucson, Ariz., argued, for plaintiffs-appellees; Duff C. Hearon, Molloy, Jones, Donahue,…
2Cases cited3 opinions
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- United States v. Bernard Feinberg, Administrator of the Estate of Joseph Saladoff, DeceasedCourt of Appeals for the Third Circuit · 1967
- Timms v. United StatesCourt of Appeals for the Ninth Circuit · 1982
3Cited by3 opinions
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Herbert W. Timms, Dba Petrol Express Petrol Express Cooperative and Petrol Stops Northwest v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Dutton v. Comm'rUnited States Tax Court · 2004