Legal Opinion
Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden
Court of Appeals for the Ninth Circuit
Decided July 13, 1981No. 79-7486PublishedCited by 45 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
The Commissioner of Internal Revenue (Commissioner) issued notices of deficiency against the Van Radens showing $206,539 additional personal income tax due for calendar year 1972. The deficiency notices were based on a determination that the deduction of prepaid cattle feed expense in 1972 constituted a material distortion of income. See I.R.C. § 446(b). The Tax Court held that the deduction did not result in a distortion of income and set aside the deficiencies. We affirm, although not for the reasons stated by the Tax Court.
I. INTRODUCTION
In July of 1972, Kenneth…
2Cases cited7 opinions
- United States v. CattoSupreme Court of the United States · 1966
- Van Raden v. CommissionerUnited States Tax Court · 1979
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Clement v. United StatesUnited States Court of Claims · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Brannen v. CommissionerUnited States Tax Court · 1982
- Seligman v. CommissionerUnited States Tax Court · 1985
- Packard v. CommissionerUnited States Tax Court · 1985
- Ansley-Sheppard-Burgess Co. v. CommissionerUnited States Tax Court · 1995
40 more not listed; retrieve them via the Exa API.