Legal Opinion
Jim Turin & Sons, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 21, 2000No. 99-70130PublishedCited by 8 opinions
1Opinion of the Court
TASHIMA, Circuit Judge:
The Commissioner of Internal Revenue (“Commissioner”) appeals the Tax Court’s decision that he abused his discretion in requiring Jim Turin & Sons, Inc. (“taxpayer”), to use the accrual method of accounting to compute its federal taxes for the tax years at issue. In particular, the Commissioner contests the Tax Court’s finding that emulsified asphalt is not “merchandise,” as that term is used in 26 C.F.R. § 1.471-1. The Tax Court had jurisdiction pursuant to 26 U.S.C. §§ 6213, 6214, and 7442. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.
I. Facts and…
2Cases cited17 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Commissioner v. Asphalt Products Co.Supreme Court of the United States · 1987
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hongsermeier v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
- Bob Wondries Motors, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2001
- Consolidated Manufacturing, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Patients Mutual Assistance v. CirCourt of Appeals for the Ninth Circuit · 2021
- Bob Wondries Motors, Inc., Dba Wondries Ford v. Commissioner of Internal Revenue, Toyota Town, Inc., a California Corporation v. Commissioner of Internal Revenue, Wondries Nissan, Inc. v. Commissioner of Internal Revenue, Country Nissan, a California Corporation v. Commissioner of Internal Revenue, Quality Motor Cars of Stockton, a California Corporation v. Commissioner of Internal Revenue, Bob Wondries Associates, Inc., D.B.A. Wondries Toyota v. Commissioner of Internal Revenue, Robert S. Zamora and Christina Zamora v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
3 more not listed; retrieve them via the Exa API.