Legal Opinion
Davies v. Commissioner
Court of Appeals for the Ninth Circuit
Decided September 6, 1983No. 82-7140PublishedCited by 9 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
These five appeals are taken from five separate decisions of the tax court finding income tax deficiencies of five Las Vegas casino employees and their wives. Because notices of appeal from the tax court decisions were not filed within 90 days of entry of the decisions as required by 26 U.S.C. § 7483 (1976), we dismiss the appeals for lack of jurisdiction.
I
The taxpayers in these appeals are four married couples who filed joint returns and Ralph Stanton. The husbands and Stanton were employed for the tax years at issue at the Dunes Hotel & Country Club in Las Vegas,…
2Cases cited3 opinions
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Howard F. And Mildred E. Keogh v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- DAVIES v. COMMISSIONERUnited States Tax Court · 1981
3Cited by9 opinions
- Howard v. CommissionerCourt of Appeals for the Ninth Circuit · 1991
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Christian v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
- Davies v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- George Christian, Jr. Marion E. Christian v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
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