Legal Opinion
Iver W. And Faith S. Swanson v. United States of America, Iver W. Swanson v. United States
Court of Appeals for the Ninth Circuit
Decided May 9, 1973No. 71-1474PublishedCited by 9 opinions
1Opinion of the Court
HAMLIN, Circuit Judge:
The Government appeals from a judgment of the United States District Court for the Eastern District of California awarding tax refunds to appellees in two consolidated cases. In No. 9686 below, the District Court ordered a refund of $25,285.04, plus interest, to appellees Iver W. and Faith S. Swanson. 1 In No. 9687, the District- Court ordered a refund in the amount of $258,824.52, plus interest, to appellee Iver W. Swanson individually. 2 We affirm.
Iver W. Swanson has for many years been a licensed contractor, specializing in underground pipe construction. In connection…
2Cases cited15 opinions
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Wilson v. CommissionerUnited States Tax Court · 1966
- Moffatt v. CommissionerUnited States Tax Court · 1964
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Parker v. Motors Liquidation Co. (In Re Motors Liquidation Co.)District Court, S.D. New York · 2010
- Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Atlas Tool Co., Inc., Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc., Stephan Schaffan and Mildred Schaffan, Atlas Tool Co., Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7633-74). Atlas Tool Co., Inc., Successor to Fletcher Plastics, Inc. v. Commissioner of Internal Revenue, (Tax Court Docket No. 7634-74). Stephan Schaffan and Mildred Schaffan v. Commissioner of Internal Revenue, (Tax Court Docket No. 7635-74). Appeal of Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1980
- Atlas Tool Co. v. CommissionerCourt of Appeals for the Third Circuit · 1980
- J. E. Smothers and Doris Smothers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Stanley B. Rose, and June Rose, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1981
4 more not listed; retrieve them via the Exa API.