Legal Opinion
John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided June 30, 1987No. 86-7076PublishedCited by 83 opinions
1Opinion of the Court
TANG, Circuit Judge:
The Commissioner of Internal Revenue (“Commissioner”) determined that a charitable deduction made by John and Imelda Hansen was invalid. The Hansens appeal the Tax Court’s decision upholding the Commissioner’s deficiency assessment and additions to tax. The Hansens contend on appeal that: 1) they did not receive a fair trial; 2) the charitable deduction was valid; 3) the Commissioner erred in assessing a deficiency because a prior overpayment by the Hansens offset the deficiency; 4) the additions to tax were improper; and 5) the Tax Court improperly assessed damages for a…
2Cases cited22 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
17 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- 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
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988
78 more not listed; retrieve them via the Exa API.