Legal Opinion
J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided October 17, 1986No. 85-7053PublishedCited by 75 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
Taxpayers J.R. Betson, Jr. and Joan Sue Betson (collectively “Betson”) appeal the Tax Court’s disallowance of deductions for 1970-1972 claimed under I.R.C. §§ 162, 165, and 212 in connection with the operation of certain retail liquor stores in New Mexico. The Tax Court found that the stores were in fact operated by Bethinol, Inc., a New Mexico corporation wholly owned by the taxpayers and formed “[t]o engage in the retail and wholesale sale of alcoholic beverages of all types throughout the State of New Mexico and to own and operate bars, lounges and package stores…
2Cases cited36 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
- Whipple v. CommissionerSupreme Court of the United States · 1963
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
31 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
70 more not listed; retrieve them via the Exa API.