Legal Opinion
Louis M. Giovanini v. United States
Court of Appeals for the Ninth Circuit
Decided November 4, 1993No. 91-35779, 91-35640PublishedCited by 14 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
The United States Internal Revenue Service (“the Government” or “the Service”) appeals the district court’s grant of summary judgment in favor of taxpayer in an action for refund of assessed taxes paid by the taxpayer on account of “recaptured” federal investment tax credits. The district court held that taxpayer’s investment tax credits were not subject to recapture under Internal Revenue Code (“I.R.C.” or “the Code”) Section 47(a) 1 because statutory exceptions contained in Section 47(b) applied. 2 The Government argues that the district court erred in failing to…
2Cases cited7 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Caminetti v. United StatesSupreme Court of the United States · 1917
- T.W. Electrical Service, Inc. v. Pacific Electrical Contractors Ass'nCourt of Appeals for the Ninth Circuit · 1987
- Fred E. Hudspeth v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
- Soares v. CommissionerUnited States Tax Court · 1968
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3Cited by14 opinions
- Gary Everson and Mary Everson v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Pope & Talbot, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Third Dividend/Dardanos Associates v. CommissionerCourt of Appeals for the Ninth Circuit · 1996
- BETTY J. SCOTT TORRES v. NATIONAL GENERAL INSURANCE COMPANYDistrict Court, C.D. California · 2023
- Benson v. Double Down Interactive, LLCDistrict Court, W.D. Washington · 2020
9 more not listed; retrieve them via the Exa API.