Legal Opinion
Schroeder v. Commissioner
Court of Appeals for the Ninth Circuit
Decided October 29, 1987No. Nos. 86-7010, 86-7012PublishedCited by 6 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
*857Appellants David L. Schroeder and Tana Schroeder,1 and Skyline Memorial Gardens, Inc. filed petitions in the United States Tax Court seeking review of income tax deficiencies asserted by the Commissioner of Internal Revenue. The cases were consolidated for purposes of opinion and decision. The sole issue before the Tax Court and on appeal is whether the transfer in 1976 by appellant Schroeder of 705.6 shares of Skyline Memorial Gardens, Inc. (Skyline) stock to appellant Skyline, and the assumption by the latter of a portion of a bank loan in exchange,…
2Cases cited15 opinions
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- United States v. DavisSupreme Court of the United States · 1970
- Television Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
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3Cited by6 opinions
- Joann C. Arnes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Marsha Hatch Ingham v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- David L. Schroeder and Tana Schroeder v. Commissioner of Internal Revenue Service, Skyline Memorial Gardens, Inc. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Arnes v. CommissionerUnited States Tax Court · 1994
- Arnes v. CommissionerUnited States Tax Court · 1994
1 more not listed; retrieve them via the Exa API.