Legal Opinion
Max J. Kuney, Jr., and Constance K. Kuney v. United States
Court of Appeals for the Ninth Circuit
Decided September 3, 1971No. 24506PublishedCited by 4 opinions
1Opinion of the Court
MERRILL, Circuit Judge:
Appellants seek to recover taxes that they allege were illegally collected for the tax years 1958 through 1963. This suit for recovery was brought following denial of their claims for refund. Judgment of the District Court was in favor of the United States, and this appeal followed.
Prior to 1952, taxpayer Kuney, Junior, and his father were engaged as partners in the heavy construction business in the State of Washington. In 1952 interests in the family partnership were transferred by taxpayer and his father to trusts for the benefit of the minor children of each…
2Cases cited5 opinions
- Max Kuney, Jr., and Constance K. Kuney, His Wife Max J. Kuney, Sr., Olive R. Kuney v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Hartman v. CommissionerUnited States Tax Court · 1964
- Reddig v. CommissionerUnited States Tax Court · 1958
- Pflugradt v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- James D. Ballou and Sarah L. Ballou v. United StatesCourt of Appeals for the Sixth Circuit · 1966
3Cited by4 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Max J. Kuney, Jr., and Constance F. Kuney v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Ginsberg v. CommissionerUnited States Tax Court · 1973
- Palmer v. CommissionerUnited States Tax Court · 1974