Legal Opinion
Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 13, 1975No. 73-2140PublishedCited by 304 opinions
1Opinion of the Court
OPINION
DUNIWAY, Circuit Judge:
The Rockwells, husband and wife, who filed joint income tax returns for the years in dispute and whom we shall call Rockwell for convenience, appeal from a decision of the Tax Court. Tax Court Memorandum 1972-133, 31 T.C.M. 596, 72 T.C.Memo. 621. The Tax Court found that twelve real properties sold or exchanged by Rockwell during the taxable years 1963 through 1967 were held primarily for sale to customers in the ordinary course of a trade or business. Based on these findings, the Tax Court held that: (1) the gain or loss on “like kind” exchanges of certain of…
2Cases cited21 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Cheatham v. United StatesSupreme Court of the United States · 1876
16 more not listed; retrieve them via the Exa API.
3Cited by304 opinions
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
299 more not listed; retrieve them via the Exa API.