Legal Opinion
David H. Bruce v. United States
Court of Appeals for the Ninth Circuit
Decided May 3, 1985No. 84-2154, 84-2610PublishedCited by 98 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Plaintiff Dr. David H. Bruce (Dr. Bruce) appeals the dismissal of his action seeking a tax refund. We affirm.
I. FACTS.
Dr. Bruce invested $10,000 in Duncan Properties on the advice of his tax shelter attorney Harry Margolis (Margolis). Dr. Bruce subsequently claimed a tax deduction for his share of partnership losses incurred by Duncan Properties in 1977. The Internal Revenue Service (IRS) disallowed the deduction in 1981 and issued to Dr. Bruce a notice of deficiency for $1,971 in taxes and $665.87 in interest. Margolis subsequently paid the deficiency with…
2Cases cited17 opinions
- United States v. MitchellSupreme Court of the United States · 1980
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- John D. Williamson, Plaintiffs-Appellants-Cross v. Gordon G. Tucker, Defendants-Appellees-CrossCourt of Appeals for the Fifth Circuit · 1981
- Richard Augustine v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Alcaraz v. BlockCourt of Appeals for the Ninth Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- Lou v. BelzbergCourt of Appeals for the Ninth Circuit · 1987
- Moore v. Kayport Package Express, Inc.Court of Appeals for the Ninth Circuit · 1989
- Fletcher Casey, Jr., on Behalf of Themselves and All Others Similarly Situated v. Samuel A. Lewis, Director, Arizona Department of CorrectionsCourt of Appeals for the Ninth Circuit · 1993
- Salvatore Joseph Marino v. Dan Vasquez, WardenCourt of Appeals for the Ninth Circuit · 1987
- Harriet M. Gould, an Unremarried Widow v. Mutual Life Insurance Company of New York, a Foreign CorporationCourt of Appeals for the Ninth Circuit · 1986
93 more not listed; retrieve them via the Exa API.