Samueli v. CIR
Court of Appeals for the Ninth Circuit
1Opinion of the Court
661 F.3d 399 (2011)
Henry SAMUELI; Susan F. Samueli, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Patricia W. Ricks; Thomas G. Ricks, Petitioners-Appellants,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Nos. 09-72457, 09-72458.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted July 21, 2011.
Filed September 15, 2011.
Amended November 1, 2011.
Richard M. Lipton, Baker & McKenzie, Chicago, IL, for the petitioners-appellants.
Bethany B. Hauser, Tax Division, U.S. Department of Justice, Washington, DC, for the respondent-appellee.
Before: A.…
Also in this document: Concurrence.
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
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3Cited by1 opinion
- Mercy Hospital, Inc. v. Alex M. Azar IICourt of Appeals for the D.C. Circuit · 2018