Legal Opinion

James O. Henderson v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided April 29, 1998No. 96-70164Published

1Opinion of the Court

143 F.3d 497

81 A.F.T.R.2d 98-1748, 98-1 USTC P 50,375,

98 Cal. Daily Op. Serv. 3179,

98 Daily Journal D.A.R. 4393

James O. HENDERSON, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 96-70164.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Aug. 7, 1997.

Decided April 29, 1998.

John Hinton, Boise, Idaho, for the petitioner-appellant.

Gilbert S. Rothenberg, Assistant Attorney General, Washington, DC, and Tamara S. Schottenstein, Assistant Attorney General, Washington, DC, for the respondent-appellee.

Appeal from a Decision of the United States Tax…

Also in this document: Dissent.

2Cases cited18 opinions

  1. Commissioner v. FlowersSupreme Court of the United States · 1946
  2. George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  3. Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
  4. Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
  5. First Chicago Nbd Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1998

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