Legal Opinion
Reverend Joseph J. Kleinsasser, Individually and on Behalf of Susie Kleinsasser, Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided June 7, 1983No. 81-3625PublishedCited by 12 opinions
1Opinion of the Court
CHOY, Circuit Judge:
This is a tax-refund suit brought by Reverend Joseph J. Kleinsasser on behalf of himself and his now-deceased wife, Susie Kleinsasser. Reverend Kleinsasser (hereinafter “taxpayer”) is a member of a tax-exempt religious organization that is subject to taxation in accordance with I.R.C. § 501(d). Taxpayer argues that he is entitled to the investment tax credit provided by I.R.C. § 38(a) on his 1972 and 1973 tax returns. The court below granted the Government’s motion for summary judgment. Kleinsasser v. United States, 522 F.Supp. 460 (D.Mont.1981). Reluctantly, we affirm.
I.…
2Cases cited12 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Railroad Passenger Corporation v. National Assn. of Railroad PassengersSupreme Court of the United States · 1974
- Marvin Sherwin v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- United States v. Lawrence G. EmpeyCourt of Appeals for the Tenth Circuit · 1969
- Hugh A. O'Neill and Elizabeth O'Neill v. United StatesCourt of Appeals for the Sixth Circuit · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Rickard v. CommissionerUnited States Tax Court · 1987
- Twin Oaks Community, Inc. v. CommissionerUnited States Tax Court · 1986
- Stahl v. United StatesCourt of Appeals for the Ninth Circuit · 2010
7 more not listed; retrieve them via the Exa API.