Legal Opinion

Richard A. Cramer Alice D. Cramer Warren K. Boynton Susi M. Boynton Kevin P. Monaghan Dina A. Monaghan v. Commissioner, Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided September 11, 1995No. 94-70066PublishedCited by 33 opinions

1Opinion of the Court

BRUNETTI, Circuit Judge:

Richard and Alice Cramer, Warren and Susi Boynton, and Kevin and Dina Monaghan appeal from a decision of the Tax Court upholding deficiencies and various penalties assessed by the Commissioner of Internal Revenue against their 1982 federal income tax payments. We have jurisdiction pursuant to I.R.C. § 7482(a), and we affirm.

FACTS AND PROCEEDINGS BELOW

In 1972, Richard Cramer founded IMED Corp., a company that designed, manufactured and sold electronic medical instruments. Cramer served as president and chief executive officer of IMED from its inception until 1982.…

2Cases cited13 opinions

  1. Russello v. United StatesSupreme Court of the United States · 1983
  2. Bingler v. JohnsonSupreme Court of the United States · 1969
  3. United States v. PriceSupreme Court of the United States · 1960
  4. National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
  5. Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991

8 more not listed; retrieve them via the Exa API.

3Cited by33 opinions

  1. Streber v. HunterCourt of Appeals for the Fifth Circuit · 2000
  2. Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
  3. United States v. Northrop CorporationCourt of Appeals for the Ninth Circuit · 1996
  4. Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
  5. United States v. Northrop Corp.Court of Appeals for the Ninth Circuit · 1996

28 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API