Legal Opinion
Lawrence H. Heller v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided December 6, 1996No. 95-70481UnpublishedCited by 1 opinion
1Opinion of the Court
103 F.3d 138
78 A.F.T.R.2d 96-7610, 97-1 USTC P 50,193
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Lawrence H. HELLER, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 95-70481.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Nov. 4, 1996.
Decided Dec. 06, 1996.
Before: GOODWIN, WIGGINS, and NOONAN, Circuit Judges.
1
MEMORANDUM*
2
La…
2Cases cited6 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. LesterSupreme Court of the United States · 1961
- Ernest N. Delaney and Marjorie M. Delaney v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- United States v. Mark Allyn ToryCourt of Appeals for the Ninth Circuit · 1995
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002