Legal Opinion
Flamingo Resort, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided January 7, 1982No. 80-5318PublishedCited by 35 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The taxpayer, Flamingo Resort, Inc. (Flamingo), appeals from summary judgment by the district court in favor of the government. See Flamingo Resort, Inc. v. United States, 485 F.Supp. 926 (D.Nev. 1980). The action was instituted initially by Flamingo to recover monies, plus interest, paid by it pursuant to the assertion by the Commissioner of Internal Revenue (Commissioner) of a deficiency with respect to Flamingo’s taxable period ending December 31, 1967.
Flamingo sought summary judgment with respect to that portion of the assessed deficiency that related exclusively to…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner v. HansenSupreme Court of the United States · 1959
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Barker v. MagruderCourt of Appeals for the D.C. Circuit · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- United States v. Michael Frank MillerCourt of Appeals for the Ninth Circuit · 1987
- Bergen v. F/V St. PatrickCourt of Appeals for the Ninth Circuit · 1987
- Jesse J. Avila, Guardian Ad Litem of Daniel Cardona v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1984
- Bergen v. St. PatrickCourt of Appeals for the Ninth Circuit · 1987
- Zarin v. CommissionerUnited States Tax Court · 1989
30 more not listed; retrieve them via the Exa API.