Legal Opinion
McManus v. Commissioner
Court of Appeals for the Ninth Circuit
Decided October 4, 1978No. Nos. 76-1527, 76-1528, 76-1531, 76-1532, 76-1760 and 76-1761PublishedCited by 28 opinions
1Opinion of the Court
TANG, Circuit Judge:
The taxpayers 1 appeal from a decision of the tax court, published at 65 T.C. 197 (1975), upholding the Commissioner’s assessment of additional income taxes. We affirm.'
Most of the facts were stipulated. The taxpayers Were long-time associates in two construction companies. In 1954, they purchased a tract of land in Oakland, California. The tract was subdivided, and streets and utilities were installed. The subdivided parcels were then sold, with the last sale occurring in 1960.
In 1961, the taxpayers acquired a second tract, Tract 2347, which is the subject of this appeal.…
2Cases cited10 opinions
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- McManus v. CommissionerUnited States Tax Court · 1975
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Maletis v. United StatesCourt of Appeals for the Ninth Circuit · 1952
- Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Buono v. CommissionerUnited States Tax Court · 1980
- Daugherty v. CommissionerUnited States Tax Court · 1982
- Bussing v. CommissionerUnited States Tax Court · 1987
- Borg-Warner Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Reinberg v. CommissionerUnited States Tax Court · 1988
23 more not listed; retrieve them via the Exa API.