Legal Opinion
In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States
Court of Appeals for the Ninth Circuit
Decided January 13, 1975No. 73--3099PublishedCited by 38 opinions
1Opinion of the Court
OPINION
KOELSCH, Circuit Judge:
The United States appeals from the judgment of the district court adjudicating the government’s claim for federal income tax deficiencies against taxpayer Steen, the debtor in a Chapter XII bankruptcy proceeding, and his trustee in bankruptcy. The case came before the district court on the parties’ cross-petitions for review of a decision of the referee in bankruptcy. Our jurisdiction rests on 28 U.S.C. § 1291.
The principal question presented is whether the sum of $458,532.03 which Steen received in 1966 is properly treatable as recovery of basis and capital…
2Cases cited36 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. SalvageSupreme Court of the United States · 1936
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
31 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Trans-Bay Engineers and Builders, Inc. v. Carla A. Hills, Secretary of Housing and Urban DevelopmentCourt of Appeals for the D.C. Circuit · 1976
- In Re Pacific Express, Inc.Court of Appeals for the Ninth Circuit · 1986
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Washington Mutual, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2017
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
33 more not listed; retrieve them via the Exa API.