Legal Opinion
Hansen v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 18, 2006No. 05-70658Published
1Opinion of the Court
FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT GARY D. HANSEN; JOHNEAN F. HANSEN, No. 05-70658 Petitioners-Appellants, v. Tax Ct. No. 25191-96 COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted September 15, 2006—Seattle, Washington Filed December 18, 2006 Before: Mary M. Schroeder, Chief Circuit Judge, Richard C. Tallman and Carlos T. Bea, Circuit Judges. Opinion by Judge Bea 19489 19492 HANSEN v. CIR COUNSEL Terri A. Merriam, Pearson Merriam, P.C., Seattle, Washing- ton, for…
2Cases cited13 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Adams v. JohnsonCourt of Appeals for the Ninth Circuit · 2004
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
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