Legal Opinion
James E. Cox and Christine D. Cox v. United States
Court of Appeals for the Ninth Circuit
Decided June 15, 1976No. 74--1227PublishedCited by 7 opinions
1Opinion of the Court
OPINION
Before CHOY and GOODWIN, Circuit Judges, and REAL, * District Judge. ALFRED T. GOODWIN, Circuit Judge:
Taxpayers appeal the summary judgment which denied a tax refund. We vacate and remand.
Taxpayers claimed a casualty-loss deduction of approximately $150,000 for tax year 1967. The Commissioner disallowed the deduction. Taxpayers paid the disputed tax, and filed this action for a refund. The Commissioner moved for summary judgment. The district court held for the Commissioner and denied the deduction. See Cox v. United States, 371 F.Supp. 1257 (N.D.Cal.1973).
Most of the facts were…
2Cases cited11 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Mitchell v. CommissionerUnited States Tax Court · 1964
- The Citizens Bank of Weston v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Austin Clapp, Gloria Clapp, Stuart P. Clapp, and Virginia M. Clapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- United States v. R. Perry Collins, (Two Cases)Court of Appeals for the First Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Carey Canada, Inc. v. California Union InsuranceDistrict Court, District of Columbia · 1990
- Weyerhaeuser Company, and Subsidiaries v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1996
- Batson v. CommissionerUnited States Tax Court · 1982
- Dankos v. CommissionerUnited States Tax Court · 1986
- David v. CommissionerUnited States Tax Court · 1984
2 more not listed; retrieve them via the Exa API.