Legal Opinion
Rose Ann Coates Trust, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent
Court of Appeals for the Ninth Circuit
Decided June 5, 1973No. 71-1968 to 71-1973PublishedCited by 25 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
Sydney and Rose Ann Coates, together with their children, children’s spouses, and grandchildren, owned all of the shares of two corporations, CAM Industries, Inc. (hereinafter called CAM) and Washington Industrial Products, Inc. (hereinafter called WIP). After the death of Sydney Coates, the family group agreed to combine the two corporations by having CAM “purchase” the shares of WIP.
When the transaction was complete, CAM and WIP shares were held by members of the family as follows:
CAM
Class A Class B
WIP Voting Nonvoting
Estate of Sydney Coates 75 664
Robert N.…
2Cases cited9 opinions
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. DavisSupreme Court of the United States · 1970
- Commissioner of Internal Revenue v. John M. Stickney, of the Estate of Henry McK Haserot, and Bonnie C. HaserotCourt of Appeals for the Sixth Circuit · 1968
- Haserot v. CommissionerUnited States Tax Court · 1966
- Coates Trust v. CommissionerUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Smith v. CommissionerUnited States Tax Court · 1978
- Gunther v. CommissionerUnited States Tax Court · 1989
- H. Dale Gunther and Marie M. Gunther v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
- Roebling v. CommissionerUnited States Tax Court · 1981
20 more not listed; retrieve them via the Exa API.