Legal Opinion

Timms v. United States

Court of Appeals for the Ninth Circuit

Decided June 4, 1982No. 80-5726PublishedCited by 3 opinions

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

  1. United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
  2. United States v. Bernard Feinberg, Administrator of the Estate of Joseph Saladoff, DeceasedCourt of Appeals for the Third Circuit · 1967
  3. Timms v. United StatesCourt of Appeals for the Ninth Circuit · 1982

3Cited by3 opinions

  1. Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
  2. Herbert W. Timms, Dba Petrol Express Petrol Express Cooperative and Petrol Stops Northwest v. United StatesCourt of Appeals for the Ninth Circuit · 1984
  3. Dutton v. Comm'rUnited States Tax Court · 2004

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