Legal Opinion
Richard Martinez v. United States
Court of Appeals for the Ninth Circuit
Decided February 16, 1982No. 80-5540PublishedCited by 24 opinions
1Opinion of the Court
WRIGHT, Circuit Judge:
In October 1970, the Internal Revenue Services (IRS) assessed Martinez a $120,000 tax under the Marijuana Tax Act, 26 U.S.C. § 4741 et seq. 1 It then levied on $12,100 cash and a car in his possession when local police arrested him in October on suspicion of theft.
Martinez filed a claim for refund in 1973, which was denied. This suit followed, and the district court granted the government summary judgment. On appeal, Martinez makes several claims, including: (1) that the Marijuana Tax Act is unconstitutional, (2) that the Act was discriminatorily enforced against him,…
2Cases cited7 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Kern County Land Co. v. Occidental Petroleum Corp.Supreme Court of the United States · 1973
- Morgan Guaranty Trust Company of New York, a Banking Corporation v. Dr. Robert E. MartinCourt of Appeals for the Seventh Circuit · 1972
- E. C. Ernst, Inc. v. General Motors Corp., and the Whiting-Turner Contracting CompanyCourt of Appeals for the Fifth Circuit · 1976
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3Cited by24 opinions
- Eubanks v. HaleSupreme Court of Alabama · 1999
- Interfirst Bank Dallas, N.A. v. United States of America, and Internal Revenue Service, DefendantsCourt of Appeals for the First Circuit · 1985
- Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
- United States of America (Internal Revenue Service), Creditor-Appellant v. Louis George Barbier, Ruth Dean Barbier, Debtors-AppelleesCourt of Appeals for the Ninth Circuit · 1990
- Sandra Hensley John Wiest, Jr. Donna Hohnstein Linda Onheiber, on Behalf of Themselves and All Others Similarly Situated v. Northwest Permanente P.C. Retirement Plan & Trust, a Defined Contribution Pension Plan Northwest Permanente P.C., an Oregon Corporation Retirement Plans Committee of the Northwest Permanente P.C. Retirement Plan & Trust, an Unincorporated Association Permanente Physicians Retirement Plan for Northwest Permanente P.C., a Defined Benefit Plan Administrative Committee of Permanente Physicians Retirement Plan for Northwest Permanente P.C., an Unincorporated Association, Sandra Hensley John Wiest, Jr. Donna Hohnstein Linda Onheiber, on Behalf of Themselves and All Others Similarly Situated v. Northwest Permanente P.C. Retirement Plan & Trust, a Defined Contribution Pension Plan Northwest Permanente P.C., an Oregon Corporation Retirement Plans Committee of the Northwest Permanente P.C. Retirement Plan & Trust, an Unincorporated Association Permanente Physicians Retirement Plan for Northwest Permanente P.C., a Defined Benefit Plan Administrative Committee of Permanente Physicians Retirement Plan for Northwest Permanente P.C., an Unincorporated Association, Sandra Hensley John Wiest, Jr. Donna Hohnstein Linda Onheiber, on Behalf of Themselves and All Others Similarly Situated, and Kate Burnham v. Northwest Permanente P.C. Retirement Plan & Trust, a Defined Contribution Pension Plan, Northwest Permanente P.C., an Oregon Corporation Retirement Plans Committee of the Northwest Permanente P.C. Retirement Plan & Trust, an Unincorporated Association Permanente Physicians Retirement Plan for Northwest Permanente P.C., a Defined Benefit Plan Administrative Committee of Permanente Physicians Retirement Plan for Northwest Permanente P.C., an Unincorporated Association, and Bank of California Na, National Banking Association, Trustee for Northwest Permanente Pc Retirement Plan and Trust. Kathleen Holahan, M.D., Fiduciary for Northwest Permanente Pc Retirement Plan & Trust Jan Collins, Md, Fiduciary for Northwest Permanente Pc Retirement Plan and Trust Nicholas Demorgan, Md Fiduciary for Northwest Permanente Pc Retirement Retirement Plan & Trust Christopher P. Nelson, Md, Fiduciary for Northwest Permanente Pc Retirement Plan and Trust Fred M. Nomura, Fiduciary for Northwest Permanente Pc Retirement Plan & Trust Harry Stathos, Md, Fiduciary for Northwest Permanente Pc Retirement Plan and Trust Wiliam Ward, Md, Fiduciary for Northwest Permanente Pc Retirement Plan and Trust Ann Stenzel, Fiduciary for Northwest Permanente Pc Retirement Plan and TrustCourt of Appeals for the Ninth Circuit · 2001
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