Legal Opinion
Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided July 8, 1987No. 86-7519PublishedCited by 87 opinions
1Opinion of the Court
CHOY, Senior Circuit Judge:
Bail Bonds by Marvin Nelson, Inc., appeals the tax court’s decision upholding the denial by the Commissioner of the Internal Revenue Service of certain tax deductions. We affirm.
BACKGROUND 1
Marvin Nelson was a bail bondsman licensed in the state of California. In 1969, Nelson became a tax planning client of Harry Margolis. Under Margolis’ guidance, Nelson’s business was incorporated as Bail Bonds by Marvin Nelson, Inc. (“Bail Bonds”). Nelson was Bail Bonds’ sole shareholder and president during the years at issue.
In devising tax planning for his clients, Margolis…
2Cases cited26 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
21 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Mark Waldorf, in No. 97-5195 v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Mark Waldorf v. Edward J. Shuta Carolyn Wood Kenneth C. Spence, Jr. Mary Kay Spence Borough of Kenilworth Joseph Rego Henry J. Moll Victor Smith Lawrence Stickle Charles David Joseph Ventre Thomas Neville William J. Ahern William E. Conrad Livio Mancino Gary Rowinsky Mario Dibella Vincent Scorese Harry Grapenthin Mary Kelly Richard McCormack William Holt A. Zeleniak Richard Lomax C. William Gutekunst Frederick Bailey Michael Padula Charles Scheuermann Fred Sues Joseph Walyuf Thomas McHale Philip Ernst Frank J. Mascaro Walter E. Boright, Jr. Albert Simmenroth James E. O'Brien Frank J. Johdof Raymond Blydenburgh Edward Kasbarian John J. O'LOck Edmac Enterprises Edward McDermott Borough of Kenilworth, in No. 97-5222Court of Appeals for the Third Circuit · 1998
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- 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
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
82 more not listed; retrieve them via the Exa API.