Legal Opinion
Donald A. Peck Judith W. Peck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 5, 1990No. 88-7484Published
1Opinion of the Court
904 F.2d 525
66 A.F.T.R.2d 90-5037, 90-1 USTC P 50,311
Donald A. PECK; Judith W. Peck, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 88-7484.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Dec. 14, 1989.
Decided June 5, 1990.
Harry J. Kaplan, San Jose, Cal., for petitioners.
James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, David English Carmack, Kenneth W. Rosenberg, Tax Division, Dept. of Justice, Washington, D.C., for respondent.
Appeal from a Decision of the United States Tax Court.
Before WRIGHT, HUG, and LEAVY, Circuit Judges.
EUGENE A. WRIGHT, Circuit…
Also in this document: Dissent.
2Cases cited28 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. Stauffer Chemical Co.Supreme Court of the United States · 1984
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