Legal Opinion

Howard v. Commissioner

Court of Appeals for the Ninth Circuit

Decided April 26, 1991No. 90-70028PublishedCited by 37 opinions

1Opinion of the Court

NOONAN, Circuit Judge:

Howard S. and Anne F. Howard; Ray Warner, Jr.; Roger W. Franzen; Robert W. and Carole Lindner; Paul A. and Ann M. Rittenhouse; Andrew C. and Nancy A. Bambeck; Martin J. and Gloria H. Gould; and Jerome L. and Danna B. Grosvenor jointly appeal decisions of the United States Tax Court. We affirm.

FACTS

The facts have been set out in detail by the Tax Court in its opinion, 56 TCM 669 (1988). We here summarize the most relevant:

In 1980 and 1981 Midas International Inc. (Mil) offered an investment program called Uranium for Tax Dollars, selling an investment in the Bolivar…

2Cases cited6 opinions

  1. United States v. BoyleSupreme Court of the United States · 1985
  2. William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
  3. David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
  4. John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
  5. Polakof v. CommissionerCourt of Appeals for the Ninth Circuit · 1987

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

3Cited by37 opinions

  1. Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
  2. Kerry W. Illes v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
  3. Harold Chakales Linda Carol Chakales v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
  4. Van Camp & Bennion v. United StatesCourt of Appeals for the Ninth Circuit · 2001
  5. William D. Little v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997

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

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