Legal Opinion
Joan E. Heller Trust v. Commissioner Of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 24, 1967No. 21185_1PublishedCited by 3 opinions
1Opinion of the Court
382 F.2d 675
Joan E. HELLER TRUST (formerly Joan E. Smotkin Trust), Arizona Trust Co., Trustee, Carole D. Smotkin Trust, Arizona Trust Co., Trustee, Robert M. Heller and Joan E. Heller, husband and wife, Harold J. Smotkin Trust, Arizona Trust Co., Trustee, and Edward E. Smotkin and Betty J. Smotkin, husband and wife, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 21185.
United States Court of Appeals Ninth Circuit.
August 24, 1967.
Boyle, Bilby, Thompson & Shoenhair, David W. Richter, Tucson, Ariz., for petitioners.
Mitchell Rogoven, Asst. Atty. Gen., Lee Jackson, David Walter,…
2Cases cited7 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Robert W. Pointer and Maybelle Pointer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Jerome S. Murray and Grace H. Murray v. The United StatesUnited States Court of Claims · 1970