Legal Opinion
Palmer F. Meek and Martha A. Meek, His Wife v. United States
Court of Appeals for the Ninth Circuit
Decided November 14, 1979No. 77-2441PublishedCited by 14 opinions
1Opinion of the Court
SNEED, Circuit Judge:
This is an appeal from the United States District Court for the District of Arizona. Taxpayer-appellant 1 sought to exclude from his income $1,800 of the payments received from the Maricopa County General Hospital while a medical intern, contending that the funds were excludable from gross income as a fellowship grant pursuant to I.R.C. § 117. The Commissioner disallowed the exclusion, and after the Internal Revenue Service denied a claim for a refund, taxpayer-appellant filed a complaint in district court. The district court granted the government’s motion for summary…
2Cases cited19 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Richard W. Neely v. St. Paul Fire and Marine Insurance Company and Standard Oil Company of CaliforniaCourt of Appeals for the Ninth Circuit · 1978
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
- Gaylan L. And Mary H. Rockswold Thomas A. And Susan E. Christiansen Melvin A. And Rebecca L. Yarlott, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1980
- Mizell v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- Michael Cooney, M.D. And Karen Cooney v. The United States of AmericaCourt of Appeals for the Sixth Circuit · 1980
- Steven and Faith Field v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
9 more not listed; retrieve them via the Exa API.