Legal Opinion
Stephen G. Opperwall, Kathleen O. Opperwall v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 7, 1997No. 95-70729UnpublishedCited by 1 opinion
1Opinion of the Court
105 F.3d 666
79 A.F.T.R.2d 97-581, 97-1 USTC P 50,160
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Stephen G. OPPERWALL, Kathleen O. Opperwall, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 95-70729.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Nov. 6, 1996.
Decided Jan. 7, 1997.
Before: RONEY,* BEEZER and TROTT, Circuit…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Davis v. Mason CountyCourt of Appeals for the Ninth Circuit · 1991
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Timothy L. WOODS, Plaintiff-Appellant, v. SATURN DISTRIBUTION CORPORATION, a Delaware Corporation, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1996
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ram Ratan Sharma & Shakuntala Sharma v. CommissionerUnited States Tax Court · 2020