Legal Opinion
Kenneth W. Guenther and Marva Guenther v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 23, 1991No. 88-7244PublishedCited by 12 opinions
1Per curiam
We must decide whether ex parte submission of a memorandum by Commissioner’s counsel prior to trial in the tax court sufficiently prejudiced the trial judge’s disposition of the case to entitle taxpayers to a new trial before a different judge.
I
Taxpayers Kenneth and Marva Guen-ther, then married, filed joint federal income tax returns for 1978 and 1979. The Internal Revenue Service audited the returns, uncovered alleged errors, and issued a notice of deficiency. The Guenthers filed a petition with the United States Tax Court seeking redetermination. Their matter was scheduled for trial in…
2Cases cited4 opinions
- United States v. Clyde Major Thompson, AKA Clyde JohnsonCourt of Appeals for the Ninth Circuit · 1987
- United States v. Gerald Van GriffinCourt of Appeals for the Ninth Circuit · 1989
- Kenneth W. Guenther and Marva Guenther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- United States v. Paul Skulsky, and Marc Pozner, Appeal of Paul Skulsky, in No. 85-5123. Appeal of Marc Pozner, in No. 85-5124Court of Appeals for the Third Circuit · 1986
3Cited by12 opinions
- William Ludwig v. Michael AstrueCourt of Appeals for the Ninth Circuit · 2012
- Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Seidel v. Durkin (In Re Goodwin)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
- GeoStar Corp. v. Parkway Petroleum, Inc.North Dakota Supreme Court · 1993
- United States v. Alisal Water Corporation Toro Water Service, Inc. North Monterey County Water Service, Inc. Moss Landing Water Service, Inc. Natholyn P. Adcock Robert T. Adcock, United States of America v. Alisal Water Corporation Toro Water Service, Inc. Robert T. Adcock North Monterey County Water Service, Inc. Moss Landing Water Service, Inc. Natholyn P. Adcock, and Patricia Adcock Bruce Pierson David M. Simcho, John W. Richardson, ReceiverCourt of Appeals for the Ninth Circuit · 2005
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