Legal Opinion
Joseph R. Bolker v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 17, 1985No. 84-7357PublishedCited by 341 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
Bolker was the sole shareholder of the Crosby Corporation (Crosby) which owned the Montebello property. For tax purposes associated with the anticipated development of the property, Bolker decided to liquidate Crosby and distribute Montebello to himself. Before Crosby carried out the liquidation, problems in financing convinced Bolker to dispose of the Montebello property rather than developing it himself. On the day the Crosby liquidation actually occurred, Bolker contracted to exchange Montebello with Southern California Savings & Loan (SCS) for other like-kind…
2Cases cited16 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Kenneth Joe Whitten, John Elmer Gaiefsky, Jack Wayne Gish, Richard Lawrence ShimelCourt of Appeals for the Ninth Circuit · 1983
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- United States v. Floyd Julius Patrin, Sr., United States of America v. Barbara PatrinCourt of Appeals for the Ninth Circuit · 1978
11 more not listed; retrieve them via the Exa API.
3Cited by341 opinions
- Javiad Akhtar v. J. MesaCourt of Appeals for the Ninth Circuit · 2012
- W. Michael Kimes J. Colette Boykin v. Peter G. Stone, Judge, Superior Court Robert L. Mezzetti, II Henry Mariani Robert MacHadoCourt of Appeals for the Ninth Circuit · 1996
- Barbara P. Hutchinson v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1988
- Leonard R. Greger v. Jo Anne B. Barnhart, Commissioner of Social SecurityCourt of Appeals for the Ninth Circuit · 2006
- Dennis Hamilton v. Roger v. EndellCourt of Appeals for the Ninth Circuit · 1992
336 more not listed; retrieve them via the Exa API.