Legal Opinion

United States v. Stonehill

Court of Appeals for the Ninth Circuit

Decided April 8, 1983No. Nos. CA 80-4590, 80-4598, 80-4599 and 80-6062PublishedCited by 67 opinions

1Opinion of the Court

CANBY, Circuit Judge:

The government initiated this action to foreclose income tax liens. After trial to the court, the district judge granted judgment in favor of the government. United States v. Stonehill, 420 F.Supp. 46 (C.D.Cal.1976). The taxpayers, their wives, their lawyers and certain other parties appeal.

FACTS

Appellants Harry S. Stonehill and Robert P. Brooks (the taxpayers) are United States citizens who entered business in the Philippines after World War II. They settled in the Philippines and both married Filipino women. They prospered, eventually controlling many successful…

2Cases cited52 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. United States v. JanisSupreme Court of the United States · 1976
  4. Helvering v. TaylorSupreme Court of the United States · 1935
  5. Corliss v. BowersSupreme Court of the United States · 1930

47 more not listed; retrieve them via the Exa API.

3Cited by67 opinions

  1. Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
  2. Petzoldt v. CommissionerUnited States Tax Court · 1989
  3. United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
  4. United States v. Estate of StonehillCourt of Appeals for the Ninth Circuit · 2011
  5. Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985

62 more not listed; retrieve them via the Exa API.

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