Legal Opinion
William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 3, 1989No. 88-7061PublishedCited by 146 opinions
1Opinion of the Court
SCHROEDER, Circuit Judge:
This is an appeal from a Tax Court decision upholding the Commissioner of Internal Revenue’s disallowance of certain taxpayer deductions, assessment of additional interest, and levy of a negligence penalty. The Tax Court ruling below decided a consolidated case regarding a gold mining scheme entered into by appellants and others. It is reported as Patin v. Commissioner, 88 T.C. 1086 (1987). The relevant facts of the scheme are set out at length in that decision. The five taxpayer cases consolidated in the ruling below were selected by counsel and approved by the court…
2Cases cited5 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Patin v. CommissionerUnited States Tax Court · 1987
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Polakof v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1987
3Cited by146 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- McCrary v. CommissionerUnited States Tax Court · 1989
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Edward N. Gomberg and Helen E. Gomberg v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1989
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