Legal Opinion
In Re Merritt Yochum and Rose Marie Yochum, Debtors. United States of America v. Merritt Yochum and Rose Marie Yochum
Court of Appeals for the Ninth Circuit
Decided July 16, 1996No. 95-15871PublishedCited by 44 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Appellants Merritt Yochum and Rose Marie Yochum appeal from the district court’s order denying them attorneys’ fees and costs pursuant to 26 U.S.C.-§ 7430. The district court had jurisdiction under 28 U.S.C. § 157(c)(1) and this- court has jurisdiction over the Yochums’-timely appeal pursuant to 28 U.S.C. § 1291. We affirm.
I
From 1977 to 1985, Merritt Kent Yochum and Rose Marie Yochum, a married couple, failed to file federal income tax returns. During the years in question, the Yochums operated two profit-seeking ventures: the first was a business called…
2Cases cited32 opinions
- Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- United States v. TurketteSupreme Court of the United States · 1981
- 17 Collier bankr.cas.2d 743, Bankr. L. Rep. P 71,955 in the Matter of James P. Wood, M.D. And Carol B. Wood, Debtors. Dr. Arthur E. Wood, III v. Dr. James P. Wood, Carol Wood, Woodrow Barham & Wayne Clinic, P.A.Court of Appeals for the Fifth Circuit · 1987
27 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- In Re Schaefer Salt Recovery, Inc.Court of Appeals for the Third Circuit · 2008
- United States v. Edwin FloresCourt of Appeals for the Ninth Circuit · 2018
- Olsen v. Reuter (In re Reuter)United States Bankruptcy Court, W.D. Missouri · 2013
- In Re Bankruptcy Estate of Markair, Inc., Debtor. William Barstow, III v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 2002
- Lone Star Security & Video, Inc. v. City of Los AngelesCourt of Appeals for the Ninth Circuit · 2009
39 more not listed; retrieve them via the Exa API.