Legal Opinion
John M. Friedlander and Corrine Friedlander v. United States
Court of Appeals for the Ninth Circuit
Decided October 11, 1983No. 82-3580PublishedCited by 14 opinions
1Opinion of the Court
KILKENNY, Circuit Judge:
Appellants John and Corrine Friedlander appeal from the district court’s grant of summary judgment for the Government and dismissal of their claim for refund of income taxes. We affirm.
FACTS
In 1975,1976, and 1977, John Friedlander was a partner in P & J Wholesale Jewelry Co. (P & J). P & J was in the business of selling jewelry, but it did not maintain a regular inventory at its place of business. Instead, it negotiated a firm purchase order from a customer, purchased the jewelry in its own name from suppliers based on the customer’s order, on occasion personalized the…
2Cases cited7 opinions
- Fed. Sec. L. Rep. P 98,000 Ora E. Gaines v. D. J. Haughton, Lois A. And James Fitzpatrick v. D. J. HaughtonCourt of Appeals for the Ninth Circuit · 1981
- Rousku v. CommissionerUnited States Tax Court · 1971
- Moore v. CommissionerUnited States Tax Court · 1979
- Bruno v. CommissionerUnited States Tax Court · 1978
- Inland Cities Express, Inc. v. Diamond National CorporationCourt of Appeals for the Ninth Circuit · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Thomas v. CommissionerUnited States Tax Court · 1989
- Multnomah County Medical Society v. ScottCourt of Appeals for the Ninth Circuit · 1987
- Wiley N. Hicks, Jr. And Roberta Hicks v. United StatesCourt of Appeals for the Fifth Circuit · 1986
- John E. Van Kalker Jr. And Carol Van Kalker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Mark W. Curry, Jr., and Bertha G. Curry v. The United StatesCourt of Appeals for the Federal Circuit · 1986
9 more not listed; retrieve them via the Exa API.