Legal Opinion
David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 30, 1988No. 87-7337, 87-7352PublishedCited by 88 opinions
1Opinion of the Court
PANNER, Chief District Judge:
Taxpayers David and Pamela Collins, Bernie and Maureen Gates, Anne Hamsley, and David Dister (taxpayers), appeal the Tax Court’s disallowance of deductions for mining development expenses and imposition of penalties for negligence. 1 We affirm.
BACKGROUND
For centuries, rivers have deposited tiny flakes of gold on the sandy beaches of Cape Yakataga, Alaska. Taxpayers claimed mining development expenses for a venture ostensibly intended to extract these flakes of gold from Cape Yakataga. The issue is whether taxpayers sought gold in the sands of Cape Yakataga or in…
2Cases cited10 opinions
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Rose v. CommissionerUnited States Tax Court · 1987
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- James P. Thomas and Mary Lou Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
5 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- James Karr and Nancy L. Karr v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1991
- Gary D. Hansen Johnean F. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
83 more not listed; retrieve them via the Exa API.