Legal Opinion
Robert E. Milligan v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided October 25, 1994No. 93-70273PublishedCited by 37 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
Robert E. Milligan (“Milligan”) appeals the tax court’s order and decision upholding the Commissioner of Internal Revenue’s determination of a deficiency in Milligan’s federal income tax for the taxable year 1987 in the amount of $3,076.00. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We reverse.
BACKGROUND
On April 12, 1949, Appellant Milligan began working as an exclusive insurance agent, on an independent contractor basis, for State Farm Insurance Company (“State Farm”). As a State Farm insurance agent, Milligan sold and serviced insurance policies for four…
2Cases cited10 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Simpson v. CommissionerUnited States Tax Court · 1975
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Newberry v. CommissionerUnited States Tax Court · 1981
- Barrett v. CommissionerUnited States Tax Court · 1972
5 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Herbert J. Gump and Marilyn Gump v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Muskat v. United StatesCourt of Appeals for the First Circuit · 2009
- Jackson v. CommissionerUnited States Tax Court · 1997
- Richard J. Bot Phyllis Bot v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
32 more not listed; retrieve them via the Exa API.