Legal Opinion
Lazarus v. Commissioner
Court of Appeals for the Ninth Circuit
Decided April 2, 1975No. Nos. 73-2737 to 73-2739PublishedCited by 10 opinions
1Opinion of the Court
OPINION
Before CHAMBERS and KOELSCH, Circuit Judges, and JAMESON,* District Judge.
JAMESON, District Judge:
Three actions are consolidated on this appeal. In Cause No. 73 — 2739, the petitioners, Simon and Mina Lazarus, husband and wife, seek review of a judgment of the United States Tax Court sustaining an income tax deficiency assessment in connection with an alleged “private annuity” transaction in which petitioners transferred stock to an irrevocable trust in return for a joint and survivor “annuity”. In Causes Nos. 73— 2737 and 73 — 2738, companion cases involving the same transaction,…
2Cases cited23 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- United States v. ByrumSupreme Court of the United States · 1972
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- 212 Corp. v. CommissionerUnited States Tax Court · 1978
- Esther Lafargue v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Sidney B. Stern and Vera L. Stern v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Gerald W. Ray, Trustee and Personal Representative of the Estate of David L. Ray v. United StatesCourt of Appeals for the Ninth Circuit · 1985
5 more not listed; retrieve them via the Exa API.