Legal Opinion
Estate of Lucius Earl Dixon, C. G. Vaughan, Lois K. Dixon, Intervenor-Appellant v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 22, 1982No. 80-7199PublishedCited by 6 opinions
1Opinion of the Court
GOODWIN, Circuit Judge.
The Tax Court denied the petition of Lois K. Dixon to intervene in proceedings between the trustee of a trust and the Commissioner to determine the taxable value of a decedent’s estate. This appeal presents two 1 questions:(1) Was the denial of intervention an appealable order?(2) If so, was the denial an abuse of discretion?
The Commissioner issued a notice of deficiency to the Estate of Lucius Earl Dixon in May 1977. The issue was the value of L. E. Dixon Company stock owned by the decedent. In August 1977 the estate filed a petition in the Tax Court seeking a…
2Cases cited13 opinions
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Allen Calculators, Inc. v. National Cash Register Co.Supreme Court of the United States · 1944
- McClune v. ShamahCourt of Appeals for the Third Circuit · 1979
- United States v. California Eastern Line, Inc.Supreme Court of the United States · 1955
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
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3Cited by6 opinions
- James P. Kartell, M.D., and Grant v. Rodkey, M.D., Intervenor-Plaintiffs-Appellants v. Blue Shield of Massachusetts, Inc.Court of Appeals for the First Circuit · 1982
- Sampson v. CommissionerUnited States Tax Court · 1983
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Mineworkers' Pension Scheme v. First Solar Inc.Court of Appeals for the Ninth Circuit · 2018
1 more not listed; retrieve them via the Exa API.