Legal Opinion
Charles Johnson v. United States
Court of Appeals for the Ninth Circuit
Decided February 16, 1983No. 81-4621PublishedCited by 34 opinions
1Opinion of the Court
MERRILL, Circuit Judge:
Appellant Johnson seeks refund of federal income taxes for the year 1978 in the sum of $52,606, and appeals from the district court’s grant of summary judgment for the government.
I
Appellant is a professional basketball player. In 1974 he signed a contract with a Panamanian Corporation, Presentaciones Musicales S.A. (“PMSA”), conveying to it the exclusive rights to his services as a professional athlete for a term of at least six years. In return, PMSA agreed to make monthly payments of $1,500.00 (later increased to $2,000.00) to appellant for his life. PMSA later…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Alan B. Karme and Laila M. Karme v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. Walter D. Brodie, United States of America v. Nancy A. BrodieCourt of Appeals for the Ninth Circuit · 1988
- The Reverend Gerald P. Fogarty, S.J. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Francine Schuster v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1986
- Schuster v. CommissionerUnited States Tax Court · 1985
- United States v. James C. Russell, Earhl R. Schooff, and Lawrence M. RicheyCourt of Appeals for the Ninth Circuit · 1986
29 more not listed; retrieve them via the Exa API.