Legal Opinion
Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 17, 1999No. 98-70420PublishedCited by 1 opinion
1Opinion of the Court
192 F.3d 844 (9th Cir. 1999)
DUDLEY B. MERKEL; LADONNA K. MERKEL; DAVID A. HEPBURN, and NANCY J. HEPBURN, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 98-70420
U.S. Court of Appeals for the Ninth Circuit
Argued and Submitted March 11, 1999--Berkeley, California
Filed September 17, 1999
Gregory W. MacNabb, Plattner, Schneidman & Schneider, Phoenix, Arizona, for the petitioners-appellants.
Steven W. Parks, United States Department of Justice, Tax Division, Washington D.C., for the respondent-appellee.
Appeal from a Decision of the United States Tax Court, James S.…
Also in this document: Dissent.
2Cases cited37 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Sawyer v. WhitleySupreme Court of the United States · 1992
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
32 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cooper v. CommissionerCourt of Appeals for the Ninth Circuit · 2017