Legal Opinion
Jimmie J. And Bonnie M. Ward v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided March 18, 1986No. 85-7038PublishedCited by 33 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Appellants Jimmie J. and Bonnie M. Ward (hereinafter the Wards) appeal a judgment from the tax court upholding the Internal Revenue Service’s (IRS) determination that their minimum royalty payment of $22,500 for unmined coal in 1977 was not deductible under Treas.Reg. § 1.612-'3(b)(3), T.D. 7523, 1978-1 C.B. 192. We affirm.
PERTINENT FACTS AND PROCEDURAL HISTORY
On December 21, 1977, Jimmie J. Ward entered into a mining lease (hereinafter lease) with Wyoming and Western Coal Reserves, Inc. (hereinafter W & W), the lessor. The lease granted the Wards certain rights to…
2Cases cited11 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Massachusetts v. MellonSupreme Court of the United States · 1923
- United States v. CorrellSupreme Court of the United States · 1967
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Rank v. NimmoCourt of Appeals for the Ninth Circuit · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- James Miller v. Gary L. Henman, Warden, United States Penitentiary, Marion, IllinoisCourt of Appeals for the Seventh Circuit · 1986
- Ferrell v. CommissionerUnited States Tax Court · 1988
- Sohappy v. HodelCourt of Appeals for the Ninth Circuit · 1990
- EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, Plaintiff-Appellant, v. COUNTY OF ORANGE; Orange County Retirement Board, Defendants-AppelleesCourt of Appeals for the Ninth Circuit · 1988
- International Brotherhood Of Electrical Workers, Local Union No. 474, Afl-Cio, Petitioner v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1987
28 more not listed; retrieve them via the Exa API.