Legal Opinion
Donald A. And Judith W. Peck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 1, 1985No. 83-7751Published
1Opinion of the Court
752 F.2d 469
55 A.F.T.R.2d 85-804, 85-1 USTC P 9179
Donald A. and Judith W. PECK, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 83-7751.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Oct. 2, 1984.
Decided Feb. 1, 1985.
Harry J. Kaplan, San Jose, Cal., for petitioners-appellants.
Elaine Ferris, Washington, D.C., for respondent-appellee.
Appeal from the United States Tax Court.
Before TANG, SCHROEDER, and BEEZER, Circuit Judges.
2Per curiam
1
The Commissioner of Internal Revenue ("Commissioner") examined the Pecks' income tax returns for calendar years 1974,…
Also in this document: Dissent.
3Cases cited7 opinions
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- B. Forman Co. v. CommissionerCourt of Appeals for the Second Circuit · 1972
- Philipp Brothers Chemicals, Inc. (n.y.) v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Trans-America Corp. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Pan-American Corp. v. Commissioner of Internal Revenue, Phibro International Corp. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals International Co., Inc. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Export Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Oil Base, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Engineering Sales, Inc. v. United States of America, Roland E. Cedarholm and Elizabeth B. Cedarholm v. United StatesCourt of Appeals for the Fifth Circuit · 1975
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