Legal Opinion
Heller Trust v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 24, 1967No. 21185PublishedCited by 15 opinions
1Opinion of the Court
FRED M. TAYLOR, District Judge:
This proceeding involves a review of the decisions of the Tax Court as they affect the parties in the five consolidated cases below. Jurisdiction of this court has been invoked pursuant to Title 26 U.S.C.A. § 7482.
A review by this court is limited to the clearly erroneous test as proscribed by Rule 52(a) of the Federal Rules of Civil Procedure.
This case presents two questions, the first being whether the real estate involved, i. e., duplex houses, which were sold at a profit for and on behalf of the parties during the years in question should be taxable as…
2Cases cited6 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Warren Jones Co. v. CommissionerUnited States Tax Court · 1973
- Gamble v. CommissionerUnited States Tax Court · 1977
- Joan E. Heller Trust v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
10 more not listed; retrieve them via the Exa API.