Legal Opinion
Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 9, 1987No. 85-7222PublishedCited by 69 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
Randall and Judith Beisler appealed from a Tax Court decision holding that payments Mr. Beisler received from the Bert Bell National Football League Player Retirement Plan (NFL Plan) are not excludable from gross income under 26 U.S.C. § 105(c). A panel of this court affirmed. 787 F.2d 1325 (9th Cir.1986). Because of the importance of the issue decided, and the tension between the panel’s decision and another opinion of this court, the case was reheard en banc. We conclude that the panel acted correctly and now affirm.
I
Mr. Beisler played professional football from 1966…
2Cases cited9 opinions
- Yosh Sakamoto v. Duty Free Shoppers, Ltd.Court of Appeals for the Ninth Circuit · 1985
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Frank S. Watts and Barbara M. Watts v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Hines v. CommissionerUnited States Tax Court · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- United States v. Lucio MoralesCourt of Appeals for the Ninth Circuit · 1990
- Bokum v. CommissionerUnited States Tax Court · 1990
- Al Nieto, Clarence Valdez, Adrian Munenmann, Lester Olivera and Joana L. Gonzales v. Louis Ecker, and Roger FrommerCourt of Appeals for the Ninth Circuit · 1988
- Davis v. City and County San FranciscoCourt of Appeals for the Ninth Circuit · 1992
- Davis v. City & County of San FranciscoCourt of Appeals for the Ninth Circuit · 1992
64 more not listed; retrieve them via the Exa API.