Legal Opinion
Franklin E. Erickson and Helen A. Erickson, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent
Court of Appeals for the Ninth Circuit
Decided June 11, 1979No. 77-1511PublishedCited by 18 opinions
1Opinion of the Court
SAMUEL P. KING, District Judge.
Franklin E. and Helen A. Erickson (petitioner) 1 appeal the decision of the Tax Court sustaining the Commissioner of Internal Revenue in his determination of deficiencies in petitioner’s returns for taxable years 1965 through 1968. Petitioner further contends that the Tax Court erred in excluding his testimony on the issue of whether the payment by petitioner’s wholly-owned corporation of certain entertainment expenses incurred by him resulted in constructive dividends.
I
In May 1962, petitioner and two associates obtained a long-term lease of a parcel of land…
2Cases cited9 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Ashby v. CommissionerUnited States Tax Court · 1968
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Foster v. CommissionerCourt of Appeals for the Ninth Circuit · 1985
- Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987
- Stern v. United StatesDistrict Court, D. Nevada · 1983
13 more not listed; retrieve them via the Exa API.