Legal Opinion
Estate of Hilda Ashman v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 26, 2000No. 99-70280PublishedCited by 42 opinions
1Opinion of the Court
FERNANDEZ, Circuit Judge:
The Estate of Hilda Ashman 1 appeals the tax court’s decision that the Commissioner of Internal Revenue properly held Ashman to the duty of consistency and, therefore, properly assessed a deficiency for Ashman’s 1993 tax year. We affirm.
BACKGROUND
On or before December 19, 1990, Ash-man received a distribution of $725,502 from a qualified defined benefit pension plan. See 26 U.S.C. § 401. In order to avoid income taxation of the distributed amount, she was required to roll it over into another qualified plan or account within 60 days. See 26 U.S.C. § 402(c)(3). She did…
2Cases cited32 opinions
- Dcd Programs, Ltd. v. Michael W. Leighton, Hill, Farrer & BurrillCourt of Appeals for the Ninth Circuit · 1987
- United States v. BrockampSupreme Court of the United States · 1997
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Louis Eugene Russell v. Tom Rolfs, SuperintendentCourt of Appeals for the Ninth Circuit · 1990
- Harriet Rissetto v. Plumbers and Steamfitters Local 343, a Business Entity, Form Unknown, Michael Beavers and Does 1-25, InclusiveCourt of Appeals for the Ninth Circuit · 1996
27 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Byrd v. Estate of Nelms, Texas Court of Appeals, 10th District (Waco)2004
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- United States v. Donald NewellCourt of Appeals for the Seventh Circuit · 2001
- Conrad Janis Maria G. Janis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.District Court, C.D. California · 2008
37 more not listed; retrieve them via the Exa API.