Legal Opinion
Gary Devore v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided May 6, 1992No. 91-70213PublishedCited by 8 opinions
1Per curiam
Gary Devore appeals from the United States Tax Court’s denials of his motions to vacate deficiency judgments for the tax years 1970-1975. Devore contends that dual representation of himself and his ex-wife in the tax proceedings resulted in a conflict of interest that prevented their joint counsel from raising defenses on his behalf. We have jurisdiction under 26 U.S.C. §§ 7482(a), 7483. We reverse the orders of the tax court and remand for an evidentiary hearing to determine whether Devore was prejudiced by his former counsel’s conflict of interest and whether Devore had reasonable grounds…
2Cases cited3 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Linda F. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Pepi, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
3Cited by8 opinions
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Spencer Medical Associates. v. CommissionerCourt of Appeals for the Fourth Circuit · 1998
- McMillan v. CommissionerCourt of Appeals for the Ninth Circuit · 2017
- Casey v. CommissionerUnited States Tax Court · 1992
- Elizabeth Tavlian v. Commissioner Internal Revenue Service, Bedros Tavlian v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
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