Legal Opinion
Lomas Santa Fe, Inc. v. Commissioner Of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 1, 1982No. 81-7092Published
1Opinion of the Court
693 F.2d 71
82-2 USTC P 9658
LOMAS SANTA FE, INC., and Subsidiary Companies; Lomas Santa
Fe Country Club, Norco Landscape & Maintenance
Co., Petitioners and Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent and Appellee.
No. 81-7092.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted March 1, 1982.
Decided Nov. 1, 1982.
David R. Clark, Aylward, Kintz & Stiska, San Diego, Cal., for petitioners and appellants.
Libero Marinelli, Jr., Washington, D.C., argued, for respondent and appellee; Daniel F. Ross, Washington, D.C., on brief.
Appeal from the United States Tax Court.
Before HUG,…
Also in this document: Dissent.
2Cases cited11 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- Fry v. CommissionerUnited States Tax Court · 1958
- United States v. Georgia Railroad and Banking CompanyCourt of Appeals for the Fifth Circuit · 1965
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