Legal Opinion

James J. Morrissey v. Commissioner Of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided March 15, 2001No. 99-71013Published

1Opinion of the Court

243 F.3d 1145 (9th Cir. 2001)

JAMES J. MORRISSEY; ALAN S. BERCUTT, C.P.A.; DIANE FANTL, Co-executors of the Estate of Alice Friedlander Kaufman, Deceased, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 99-71013

UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT

Argued and Submitted February 14, 2001

Filed March 15, 2001

David Duez, Esq., Chicago, Illinois, for the petitioners appellants.

Marion Erickson, Department of Justice, Washington, D.C., for the respondent-appellee.

Appeal from a Decision of the United States Tax Court. Tax Ct. No.17050-97

Before: Procter…

2Cases cited11 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. United States v. CartwrightSupreme Court of the United States · 1973
  3. Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
  4. Estate of Andrews v. CommissionerUnited States Tax Court · 1982
  5. Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982

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