Legal Opinion
Estate of Robert Poletti, Deceased Labarbara T. Poletti, Personal Representative Labarbara T. Poletti v. Commissioner, Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided August 10, 1994No. 93-70270PublishedCited by 7 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
LaBarbara Poletti (“Petitioner”) is a mixed-blood Ute Indian who in 1983 received from the Ute Distribution Corporation (“UDC”) distributions of monies generated by oil, mineral, and gas production on the Ute Indian Reservation. Representing herself and the estate of her late husband, Robert Poletti, Petitioner appeals the decision of the tax court which found that the distributions received by Petitioner were taxable and upheld the deficiency in income tax due determined by the Commissioner of Internal Revenue. Because we find that the tax court correctly found the…
2Cases cited6 opinions
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- United States v. Oranna Bumgarner FelterCourt of Appeals for the Tenth Circuit · 1985
- Beryl P. Williamson v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- United States v. K.T. Derr, Chairman of Chevron CorporationCourt of Appeals for the Ninth Circuit · 1992
- Tabbee v. United StatesUnited States Court of Federal Claims · 1993
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Leila G. Newhall Unitrust, Wells Fargo Bank, Trustee v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
- Citrus Valley Estates, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1995
- Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Citrus Valley Estates, Inc. v. Commissioner Internal Revenue Service, Robert J. Davis Janice A. Davis v. Commissioner Internal Revenue Service, Old Frontier Investment, Inc., of Arizona v. Commissioner Internal Revenue Service, Robert Stephan, Jr. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Boren Steel Consultants, Inc. v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Lear Eye Clinic, Ltd., an Arizona Professional Corporation v. Commissioner Internal Revenue Service, Arizona Orthopedic Institute of Traumatic and Reconstructive Surgery, P.C. v. Commissioner Internal Revenue Service, Jonathan R. Fox Renee K. Fox v. Commissioner Internal Revenue Service, Brody Enterprises, Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- United States v. MurdockDistrict Court, D. Utah · 1996
- Allen v. Comm'rUnited States Tax Court · 2006
2 more not listed; retrieve them via the Exa API.