Legal Opinion

Samueli v. CIR

Court of Appeals for the Ninth Circuit

Decided November 1, 2011No. 09-72457PublishedCited by 1 opinion

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

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
  4. Knetsch v. United StatesSupreme Court of the United States · 1960
  5. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978

12 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Mercy Hospital, Inc. v. Alex M. Azar IICourt of Appeals for the D.C. Circuit · 2018

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