Legal Opinion
Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 7, 1984No. 82-7768PublishedCited by 48 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
This is an appeal from a decision of the tax court that the Hokansons were not entitled to an investment tax credit on tractor-trailer trucks they purchased for lease te a farm cooperative during 1977 and 1978. We affirm.
FACTS
The Hokansons leased the trucks in question to North Pacific Canners and Packers, Inc. (Nor-Pac), an Oregon farm cooperative engaged in the food distribution business. In 1970, Nor-Pac had become dissatisfied with the commercial trucking companies it had been using to transport its food products to distribution points throughout the country and…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- National Railroad Passenger Corporation v. National Assn. of Railroad PassengersSupreme Court of the United States · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Segel v. CommissionerUnited States Tax Court · 1987
- Ebben v. CommissionerCourt of Appeals for the Ninth Circuit · 1986
- Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
43 more not listed; retrieve them via the Exa API.