Legal Opinion

Angela Palmer, in Her Representative Capacity as Trustee of the Paul B. Palmer, Jr. Family Preservation Trust v. United States Internal Revenue Service, United States of America, Counter-Claimant v. Paul B. Palmer, Jr., Counter-Defendant

Court of Appeals for the Ninth Circuit

Decided July 2, 1997No. 95-35297PublishedCited by 1 opinion

1Opinion of the Court

116 F.3d 1309

80 A.F.T.R.2d 97-5100, 97-2 USTC P 50,550,

97 Cal. Daily Op. Serv. 5264,

97 Daily Journal D.A.R. 8562

Angela PALMER, in her representative capacity as Trustee of

the Paul B. Palmer, Jr. Family Preservation Trust, Plaintiff,

v.

UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee.

UNITED STATES of America, Counter-claimant- Appellee,

v.

Paul B. PALMER, Jr., Counter-defendant- Appellant.

No. 95-35297.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Nov. 4, 1996.

Decided July 2, 1997.

Paul B. Palmer, Jr., Kooskia, ID, pro se, for Counter-Defendant-Appellant.

John A. Nolet,…

2Cases cited19 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
  3. Petzoldt v. CommissionerUnited States Tax Court · 1989
  4. Bagdadi v. NazarCourt of Appeals for the Ninth Circuit · 1996
  5. Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979

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3Cited by1 opinion

  1. Mottahedeh v. Comm'rUnited States Tax Court · 2014

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