Legal Opinion
Robinson v. Elliot
Court of Appeals for the Ninth Circuit
Decided December 5, 1958No. Nos. 15983-15984PublishedCited by 7 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
The Buttrey Company, a Montana corporation, in November, 1955, received title to the Buffalo Block in Kalispell, Montana, by virtue of a warranty deed placed in escrow in February, 1946, by William G. Elliot, Thomas W. Elliot and Evelyn W. Elliot (hereafter “taxpayers”). The three were and .are citizens of Montana. The men are brothers. Thomas is the husband of Evelyn.
The basis for the deed in escrow was a “Lease Agreement and Purchase Option” dated January 14, 1946, between Buttrey and the Elliots as owners of the Buffalo Block. The “block” consisted of a basement,…
2Cases cited6 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Wilshire Holding Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. Southwest Exploration Company, a CorporationCourt of Appeals for the Ninth Circuit · 1955
- Huntington Beach Company v. United StatesUnited States Court of Claims · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Carl E. Mathena and Helen B. Mathena, and v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Adair v. CommissionerUnited States Tax Court · 1985
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1977
- Glen R. Harris Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
2 more not listed; retrieve them via the Exa API.