Legal Opinion
Lawrence v. Brookes and Katherine T. Brookes v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 22, 1998No. 97-70363PublishedCited by 7 opinions
1Opinion of the Court
WOOD, Circuit Judge:
Lawrence V. Brookes and Katherine T. Brookes (“Taxpayers”) received a notice of deficiency issued by the Commissioner of Internal Revenue (“Commissioner”). Taxpayers petitioned the Tax Court for a rede-termination of the notice of deficiency which was based on their personal income tax returns. In addition to challenging the notice, Taxpayers’ petition included counts concerning income tax adjustments which had been determined at a prior partnership-level proceeding. The Commissioner filed a motion to dismiss for lack of jurisdiction that portion of Taxpayers’ petition…
2Cases cited16 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Coopers & Lybrand v. LivesaySupreme Court of the United States · 1978
- Catlin v. United StatesSupreme Court of the United States · 1945
- Sears, Roebuck & Co. v. MacKeySupreme Court of the United States · 1956
- Horn v. Transcon Lines, Inc.Court of Appeals for the Seventh Circuit · 1990
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3Cited by7 opinions
- Robin James, a Married Person in Her Separate Capacity v. Price Stern Sloan, Inc., a Delaware Corporation Penguin Putnam, Inc., a Delaware CorporationCourt of Appeals for the Ninth Circuit · 2002
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Commissioner v. JT USA, LPCourt of Appeals for the Ninth Circuit · 2011
- New York Football Giants, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2003
- Nixon v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
2 more not listed; retrieve them via the Exa API.