Legal Opinion
Michael Kelly v. Cir
Court of Appeals for the Ninth Circuit
Decided June 5, 2025No. 23-70040Published
1Opinion of the Court
FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT MICHAEL R. KELLY, No. 23-70040 Petitioner-Appellant, IRS No. 6225-16 v. OPINION COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. On Petition for Review of an Order of the United States Tax Court Submitted May 16, 2025* San Francisco, California Filed June 5, 2025 Before: Carlos T. Bea and Ana de Alba, Circuit Judges, and Jeffrey Vincent Brown,** District Judge. * The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). ** The Honorable Jeffrey Vincent…
2Cases cited12 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- H. H. Bodzy and Marjorie Bodzy v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
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