Legal Opinion
Leon Nightingale v. United States
Court of Appeals for the Ninth Circuit
Decided August 16, 1982No. 81-4585PublishedCited by 8 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
This is an appeal from a judgment for the United States in an income tax refund case. We affirm.
I. The Facts.
The parties stipulated to the facts and the district court embodied the stipulated facts in its findings of fact. The taxpayers are shareholders or representatives of shareholders in Sierra Development Company, a Nevada corporation, which operates a gambling casino in Nevada under the name of Club Cal-Neva. The corporation and its shareholders have elected to be taxed under Subchapter S of the Internal Revenue Code.
The tax year in question is the fiscal year…
2Cases cited7 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- World Airways, Inc., and World Air Center, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Irving Nitzberg and Ida Nitzberg, and Sid Miller and Helen Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Hughes Properties, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Hughes Properties, Inc. v. United StatesUnited States Court of Claims · 1984
- Buckeye International, Inc. v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.