Legal Opinion
Paul E. Dorman and Wineta E. Dorman v. United States
Court of Appeals for the Ninth Circuit
Decided November 27, 1961No. 17144PublishedCited by 29 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This case arises upon a claim for refund of taxes paid. The district court had jurisdiction under 28 U.S.C. § 1346, while this court’s jurisdiction over the appeal rests upon 28 U.S.C. §§ 1291 and 1294. Although this case involves both Paul and Wineta Dorman, as husband and wife, the controlling facts involve only Paul Dorman; thus references below will be in the singular to Dorman or “appellant.”
In January 1952 appellant Dorman and William Holmes became associated with each other for the purpose of acquiring a livestock ranch in Nevada. On January 24, 1952, they took an…
2Cases cited16 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Bull v. United StatesSupreme Court of the United States · 1935
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
11 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
- Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Russo v. CommissionerUnited States Tax Court · 1977
- Hallcraft Homes, Inc. v. CommissionerUnited States Tax Court · 1963
24 more not listed; retrieve them via the Exa API.