Legal Opinion
Estate of Freeland v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 8, 1968No. Nos. 21795, 21795-APublishedCited by 31 opinions
1Opinion of the Court
BARNES, Circuit Judge:
On December 30, 1966, the Tax Court of the United States held in two related decisions that deficiencies existed in the federal income tax of Eugene L. Free-land and Vera G. Freeland, husband and wife, for the years 1956-1961, and in that of Margaret C. Lowthian for the years 1956-1960. Eugene L. Freeland is now deceased, and his estate, along with Vera G. Freeland, now petitions this court under 26 U.S.C. § 7482 (1964), seeking review of the Tax Court’s decision relating to them. Margaret C. Lowthian also petitions under the same statute for review of the decision in…
2Cases cited9 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by31 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
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Podell v. CommissionerUnited States Tax Court · 1970
- Daugherty v. CommissionerUnited States Tax Court · 1982
26 more not listed; retrieve them via the Exa API.