Legal Opinion
Ralph H. Minor and Jackie C. Minor v. United States
Court of Appeals for the Ninth Circuit
Decided October 3, 1985No. 84-3888PublishedCited by 9 opinions
1Opinion of the Court
GOODWIN, Circuit Judge.
The government appeals a tax refund judgment holding that contributions to a deferred compensation plan are not currently taxable. We affirm.
Ralph H. Minor is a physician practicing in Snohomish County, Washington. In 1959, he entered into an agreement with the Snohomish County Physicians Corporation (Snohomish Physicians) under which he agreed to render medical services to subscribers of Snohomish Physicians’ prepaid medical plan in exchange for fees to be paid by Snohomish Physicians according to its fee schedule.
In 1967, Snohomish Physicians adopted a deferred…
2Cases cited9 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Sproull v. CommissionerUnited States Tax Court · 1951
- United States v. DrescherCourt of Appeals for the Second Circuit · 1950
- John E. Reed v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
- Burnetta v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Jackson v. CommissionerUnited States Tax Court · 1997
- Ralph H. And Jackie C. Minor, Residents of the State of Washington v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Childs v. CommissionerUnited States Tax Court · 1994
- Hill v. Opus Corp.District Court, C.D. California · 2011
- Martin v. BowenDistrict Court, E.D. California · 1987
4 more not listed; retrieve them via the Exa API.