Legal Opinion
Joseph Edelson and Harriet Edelson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 2, 1987No. 86-7549PublishedCited by 127 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
Joseph Edelson and his wife Harriet Edelson appeal the tax court’s decision dismissing their petitions for federal income tax redetermination, upholding the Commissioner’s issuance of deficiencies and additions to tax against Joseph for fraud, and finding Harriet liable for a portion of Joseph’s taxes as a transferee. We affirm.
FACTS AND PROCEEDINGS BELOW
The Edelsons filed joint returns before 1975, but filed separately thereafter. Joseph filed separate federal income tax re turns for 1975, 1976, and 1977 in which he reported income as “less than $10” annually…
2Cases cited30 opinions
- Henderson v. DuncanCourt of Appeals for the Ninth Circuit · 1986
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
25 more not listed; retrieve them via the Exa API.
3Cited by127 opinions
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Roat v. CommissionerCourt of Appeals for the Ninth Circuit · 1988
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
122 more not listed; retrieve them via the Exa API.