Legal Opinion
Inland Asphalt Company v. Commissioner Of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 2, 1985No. 84-7270Published
1Opinion of the Court
756 F.2d 1425
55 A.F.T.R.2d 85-1264, 85-1 USTC P 9293
INLAND ASPHALT COMPANY, a Corporation, Robert M. and Elaine
Corroll, husband and wife, Donald E. and Donna L.
Tiede, husband and wife, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 84-7270.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Jan. 17, 1985.
Decided April 2, 1985.
Robert E. Kovacevich, Spokane, Wash., for petitioners-appellants.
Lisa Prager, Tax Div. U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.
Appeal from the United States Tax Court.
Before: WRIGHT, TANG, Circuit…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Burlington Northern, Inc., a Delaware Corporation v. Weyerhaeuser Company, a Washington CorporationCourt of Appeals for the Ninth Circuit · 1983
- Old Town Corp. v. CommissionerUnited States Tax Court · 1962
- Jack's Maintenance Contractors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
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