Legal Opinion
Estate of Trompeter v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 30, 2002No. 99-70805PublishedCited by 13 opinions
1Opinion of the Court
McKEOWN, Circuit Judge.
This case requires us to consider whether the Tax Court detailed its reasoning *769with the requisite specificity dictated by Leonard Pipeline Contractors v. Comm’r, 142 F.3d 1138, 1135-36 (9th Cir.1998). The Estate of Emanuel Trompeter and Trompeter’s daughters, who are co-executors of the estate (collectively, the “Estate”), appeal from a Tax Court decision partially upholding a multi-million dollar deficiency determination by the Internal Revenue Service and imposing a 75 percent penalty for fraud. Because the Tax Court did not articulate sufficiently the basis for its…
2Cases cited9 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Graham v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Curtis v. Comm'rUnited States Tax Court · 2013
- ESTATE OFCourt of Appeals for the Ninth Circuit · 2002
- Estate of Trompeter v. CommissionerCourt of Appeals for the Ninth Circuit · 2006
- Fujieki v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
8 more not listed; retrieve them via the Exa API.