Legal Opinion
Conrad Janis Maria G. Janis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 21, 2006No. 04-74624PublishedCited by 17 opinions
1Opinion of the Court
McKEOWN, Circuit Judge.
Conrad Janis and his wife Maria G. Janis (“Petitioners”) appeal the Tax Court’s holding that they are liable for deficiencies in their joint income tax returns from 1995 through 1997. These deficiencies resulted from Conrad taking inconsistent positions as to the value of an expensive art collection included in his-father’s estate. • On the premise that flooding the market with a large collection of works from significant artists, ranging from Piet Mondrian to Jean Arp and Grandma Moses, would depress the value of the works, Conrad and his brother Carroll Janis, as…
2Cases cited15 opinions
- Eaves v. PennCourt of Appeals for the Tenth Circuit · 1978
- James Haynes Camarillo v. Daniel J. McCarthy DirectorCourt of Appeals for the Ninth Circuit · 1993
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- CORTEZ-PINEDA v. HolderCourt of Appeals for the Ninth Circuit · 2010
- Bronstein v. CommissionerUnited States Tax Court · 2012
- Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.District Court, C.D. California · 2008
- Janis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
- Chabot v. Washington Mutual Bank (In Re Chabot)United States Bankruptcy Court, D. Montana · 2007
12 more not listed; retrieve them via the Exa API.