Legal Opinion
Investors Insurance Agency, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 26, 1982No. 79-7590Published
1Opinion of the Court
677 F.2d 1328
82-1 USTC P 9404
INVESTORS INSURANCE AGENCY, INC., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 79-7590.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted June 5, 1981.
Decided May 26, 1982.
F. A. LeSourd, Patten, Fleming, Hartung & Emory, Seattle, Wash., for petitioner-appellant.
Robert T. Duffy, Dept. of Justice, Washington, D. C., for respondent-appellee.
Appeal from the United States Tax Court.
Before WRIGHT and NORRIS, Circuit Judges, and HATFIELD,* District Judge.
EUGENE A. WRIGHT, Circuit Judge:
1
The Commissioner of Internal…
Also in this document: Dissent.
2Cases cited22 opinions
- Snyder v. MassachusettsSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
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