Legal Opinion
Olaf C. Akland, and Bertha A. Akland v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 31, 1985No. 84-7009PublishedCited by 68 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
Taxpayers appeal the Tax Court’s finding of deficiencies for the years 1976 through 1979 and its imposition of penalties for fraud. We affirm both the findings of deficiency and the penalties.
I. BACKGROUND
Olaf and Bertha Akland, together with their son and daughter-in-law Curtis and Arden Akland, (the Aklands) own a business that sells and services irrigation systems (the corporation).
In 1976, the Aklands and their part-time bookkeeper attended a two-day seminar given by the American Law Association (ALA) and its founder, Karl Dahlstrom. The purpose of the seminar was…
2Cases cited20 opinions
- Jackson v. VirginiaSupreme Court of the United States · 1979
- Wayte v. United StatesSupreme Court of the United States · 1985
- Spies v. United StatesSupreme Court of the United States · 1943
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
15 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Vallone v. CommissionerUnited States Tax Court · 1987
- Gregory T. Granado v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
63 more not listed; retrieve them via the Exa API.