Legal Opinion
Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 20, 1973No. 71-1650, 71-1651, 71-2377 and 71-2378PublishedCited by 12 opinions
1Opinion of the Court
OPINION
ZIRPOLI, District Judge.
Appellants Doris Day Melcher and the estate of her deceased husband, Martin M. Melcher, appeal parts of a Tax Court decision assessing tax deficiencies for the years 1953 through 1956 and finding an overpayment for the year 1957. In those years Martin Melcher and his wife filed joint tax returns, which included income and deductions claimed on account of a tax avoidance scheme, a Livingstone-type transaction, in which the taxpayers claimed deductions for large' interest payments for an alleged indebtedness incurred in connection with the “purchase” of Federal…
2Cases cited14 opinions
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Nichols v. CommissionerUnited States Tax Court · 1965
- Henry Van Hummell, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Day v. RosenthalCalifornia Court of Appeal · 1985
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
- Thompson v. CommissionerUnited States Tax Court · 1976
- West v. CommissionerUnited States Tax Court · 1987
- Bukove v. CommissionerUnited States Tax Court · 1991
7 more not listed; retrieve them via the Exa API.