Legal Opinion
Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 7, 1989No. 87-7413PublishedCited by 55 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
The Kelleys appeal decisions of the Tax Court that the statute of limitations did not bar an adjustment to their 1980 tax return, and that they were not entitled to have their deficiency determined by use of income averaging because they did not raise the issue in their petition. We reverse on both issues.
I. STATUTE OF LIMITATIONS
The taxpayers, a husband and wife, filed a joint return for 1980. The husband was a fifty percent shareholder in Holly Homes Company (HHC), a subchapter S corporation. On their 1980 tax return the taxpayers deducted $163,933 as their share of…
2Cases cited9 opinions
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Cloes v. CommissionerUnited States Tax Court · 1982
- William H. Leonhart and Martha C. Leonhart v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1969
- Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
4 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Lardas v. CommissionerUnited States Tax Court · 1992
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
50 more not listed; retrieve them via the Exa API.