Legal Opinion
Norman B. Tapper and Eileen Tapper v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 12, 1985No. 84-7682PublishedCited by 49 opinions
1Per curiam
Taxpayers appeal the tax court’s denial of their motion for summary judgment and from the entry of stipulated decisions against them. We affirm.
Facts
Appellants, husband and wife, timely filed joint tax returns for the years 1976 and 1977. On these returns, they claimed deductions for losses on coal lease investments.
In October, 1979, and again in October, 1981, the IRS informed appellants that the companies in which appellants had invested were under investigation.
Appellants executed two Forms 872-A, one on April 20, 1981 (for the 1976 return) and the other on October 30, 1981 (for the 1977…
2Cases cited7 opinions
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- United States v. KalesSupreme Court of the United States · 1941
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- United States v. Bechtel Corp.Court of Appeals for the Ninth Circuit · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Doe I v. Wal-Mart Stores, Inc.Court of Appeals for the Ninth Circuit · 2009
- Hoa Hong Van v. Jo Anne B. Barnhart, Commissioner of Social Security AdministrationCourt of Appeals for the Ninth Circuit · 2007
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- John M. Foster, Cross-Appellant v. C.F. Turley, Jr., A/K/A Frank Turley, Defendant-Counterclaimant-Appellant, Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1986
- Mecom v. CommissionerUnited States Tax Court · 1993
44 more not listed; retrieve them via the Exa API.