Legal Opinion
Frank S. Watts and Barbara M. Watts v. United States
Court of Appeals for the Ninth Circuit
Decided January 27, 1983No. 82-5315PublishedCited by 34 opinions
1Opinion of the Court
ALARCON, Circuit Judge.
Frank S. Watts and Barbara M. Watts appeal from the judgment of the district court granting the United States’ cross-motion for summary judgment and dismissing with prejudice the Watts’ claim for a refund of federal income taxes. The Watts seek a tax refund for the years of 1976, 1977, and 1978, contending that section 105(c) of the Internal Revenue Code, 26 U.S.C. § 105(c), allows the disability payments received by Frank Watts (Watts) in these years to be exempt from taxation.
The dispositive issue on appeal is whether the evidence presented by Watts demonstrates that…
2Cases cited15 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- British Airways Board, 1 v. The Boeing CompanyCourt of Appeals for the Ninth Circuit · 1978
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Hamilton C. Bushie and Doris Ann Bushie v. Stenocord CorporationCourt of Appeals for the Ninth Circuit · 1972
10 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Palmer v. Biloxi Regional Medical Center, Inc.Mississippi Supreme Court · 1990
- United States v. Conservation Chemical Co.District Court, W.D. Missouri · 1985
- Equal Employment Opportunity Commission, Cross-Appellee v. Sears, Roebuck & Company, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1988
- Pursue Energy Corp. v. PerkinsMississippi Supreme Court · 1990
- Magee v. Transcontinental Gas Pipe LineMississippi Supreme Court · 1989
29 more not listed; retrieve them via the Exa API.