Legal Opinion
Homer Z. Goatcher, and Margaret E. Goatcher, Husband and Wife v. United States
Court of Appeals for the Tenth Circuit
Decided September 10, 1991No. 91-5058PublishedCited by 14 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The cause is therefore ordered submitted without oral argument.
Plaintiffs (Taxpayers) sued in district court for a federal income tax refund contending they were entitled to (1) a higher investment tax credit, and (2) a higher net operating loss deduction, both being attributable to their small business corporation, which is known as a subchapter S corporation by…
2Cases cited8 opinions
- Casebeer v. CommissionerCourt of Appeals for the Ninth Circuit · 1990
- Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Frederick G. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Marcus W. Melvin and Marilyn E. Melvin v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
- Estate of Leavitt v. CommissionerCourt of Appeals for the Fourth Circuit · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Rogers v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Uri v. CommissionerCourt of Appeals for the Tenth Circuit · 1991
- In Re: Villa West Associates, Debtor. Darcy D. Williamson, Trustee v. Fred C. Kay, Defendant-Third-Party v. Thomas W. Vandyke Leslie M. Burnes Kirk W. Carpenter Paul R. Virden Bernard Hainen E. Jerome Hanson, M.D. C. Thomas Hitchcock, M.D. Jerry Warden James C. Brenneman Steven R. Duvall Jude Nally H. Elvin Knight, Jr. L. Kenneth Hubbell John A. Alholm Don C. Freburg, Third-Party-Defendants-Appellees, Douglas Kay and Ann Kay, Third-Party-Defendants-Appellants, Mn Associates, Claimant-Appellee. In Re: Villa West Associates, Debtor. Darcy D. Williamson, Trustee v. Fred C. Kay, Third-Party-Plaintiff-Appellant v. John A. Alholm L. Kenneth Hubbell Thomas W. Vandyke Don C. Freburg Bernard Hainen C. Thomas Hitchcock Kirk W. Carpenter H. Elvin Knight, Jr. Paul Virden James C. Brenneman E. Jerome Hanson Leslie M. Burns Jerry Warden James L. Glasser Mn Associates Glenda Hainen Donna Nally James C. Glasser, Third-Party-Defendants-Appellees, Douglas Kay and Ann Kay, Third-Party-Defendants-AppellantsCourt of Appeals for the Third Circuit · 1998
- Williamson v. KayCourt of Appeals for the Tenth Circuit · 1998
- Lindberg v. United StatesDistrict Court, D. Colorado · 1996
9 more not listed; retrieve them via the Exa API.