Legal Opinion

Allen Davis v. United States

Court of Appeals for the Ninth Circuit

Decided January 25, 2016No. 13-16458PublishedCited by 1 opinion

1Opinion of the Court

OPINION

HURWITZ, Circuit Judge:

The late A1 Davis is a gridiron icon, deservedly inducted into the Pro Football Hall of Fame in 1992. He served as coach, then general manager, and finally as the “principal owner” of the Oakland (and Los Angeles) Raiders over some fifty years. During the Davis years, the Raiders appeared in five Super Bowls, winning three.

The case before us arises from a complaint filed in 2011 by Davis and his wife, Carol, against the United States, seeking a refund of income taxes. 1 Davis 2 argues that the Internal Revenue Service (IRS) assessed the taxes outside the statute…

2Cases cited17 opinions

  1. United States v. Winstar Corp.Supreme Court of the United States · 1996
  2. Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
  3. City of Oakland v. Oakland RaidersCalifornia Supreme Court · 1982
  4. Philadelphia & Reading Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
  5. Los Angeles Memorial Coliseum Commission v. National Football League, an Unincorporated Association, Baltimore Football Club, Inc. (Baltimore Colts), Buffalo Bills, Inc., Chargers Football Co. (San Diego Chargers), Chicago Bears Football Club, Inc., Cincinnati Bengals, Inc., Cleveland Browns, Inc., Dallas Cowboys Football Club, Inc., Detroit Lions, Inc., Five Smiths, Inc. (Atlanta Falcons), Green Bay Packers, Inc., Houston Oilers, Inc., Kansas City Chiefs Football Club, Inc., Los Angeles Rams Football Co., Miami Dolphins, Ltd., Minnesota Vikings Football Club, Inc., New England Patriots Football Club, Inc., New Orleans Saints Louisiana Partnership, New York Football Giants, New York Jets Football Club, Inc., Philadelphia Eagles Football Club, Inc., Pittsburgh Steelers Sports, Inc., Pro-Football, Inc. (Washington Redskins), Efk Sports, Ltd., Sued Herein as Rocky Mountain Empire Sports, Inc. (Denver Broncos), St. Louis Football Cardinals Co., San Francisco Forty-Niners, Seattle Professional Football (Seattle Seahawks), and Tampa Bay Area Nfl Football, Inc. (Tampa Bay Buccaneers), Oakland Raiders, Ltd., Cross Claimant-Appellee v. National Football League, an Unincorporated Association, CrossCourt of Appeals for the Ninth Circuit · 1986

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3Cited by1 opinion

  1. PHCDC1, LLC v. Evans and Joyce Willoughby Trust and Christopher WilloughbyDistrict of Columbia Court of Appeals · 2021

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