Legal Opinion
Ebben v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 25, 1986No. 84-7474PublishedCited by 45 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Taxpayers Leo G. Ebben, Donna W. Ebben, Gilbert Dreyfuss, Evelyn H. Dreyfuss, Donald Kaufman, Gloria Kaufman, Eli Broad, and Edythe L. Broad petition for review of a tax court decision redetermining deficiencies in their federal income taxes. The Internal Revenue Service (IRS) asserted the deficiencies after taxpayers, a partnership, claimed charitable deductions from the donation of property to Pitzer College. We affirm in part and reverse in part the tax court’s redetermination of taxpayers’ liability.
I
In December 1968 taxpayers Kaufman and Broad…
2Cases cited14 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Crane v. CommissionerSupreme Court of the United States · 1947
- United States v. CorrellSupreme Court of the United States · 1967
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Warner R. Waddell and Jeanette I. Waddell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Myron G. Sammons and Dorothy Sammons, Petitioners-Appellees/cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1988
- Trans City Life Ins. Co. v. CommissionerUnited States Tax Court · 1996
40 more not listed; retrieve them via the Exa API.