Legal Opinion
Donald J. Peracchi Judith E. Peracchi v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 29, 1998No. 96-70606Published
1Opinion of the Court
143 F.3d 487
81 A.F.T.R.2d 98-1754, 98-1 USTC P 50,374,
98 Cal. Daily Op. Serv. 3181,
98 Daily Journal D.A.R. 4405
Donald J. PERACCHI; Judith E. Peracchi, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 96-70606.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Sept. 17, 1997.
Decided April 29, 1998.
Craig A. Houghton, Baker, Manock & Jensen, Fresno, California, for the petitioners-appellants.
Bruce Ellisen, Tax Division, United States Department of Justice, Washington, DC, for the respondent-appellee.
Appeal from a Decision of the United States Tax…
2Cases cited15 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- United States v. HendlerSupreme Court of the United States · 1938
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