Legal Opinion
Gary Everson and Mary Everson v. United States
Court of Appeals for the Ninth Circuit
Decided March 4, 1997No. 95-35247Published
1Opinion of the Court
108 F.3d 234
79 A.F.T.R.2d 97-1335, 97-1 USTC P 50,258,
97 Cal. Daily Op. Serv. 1587,
97 Daily Journal D.A.R. 3076
Gary EVERSON and Mary Everson, Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
No. 95-35247.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted May 6, 1996.
Decided March 4, 1997.
Gary Everson, Hendrickson, Everson, Noennig & Woodward, Billings, Montana, for plaintiffs-appellants.
Teresa E. McLaughlin and Gary R. Allen, Attorneys, United States Department of Justice, Washington, D.C., for defendant-appellee.
Appeal from the United States District Court…
Also in this document: Concurrence.
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- La Croix v. CommissionerUnited States Tax Court · 1974
- Algernon Blair, Inc. v. CommissionerUnited States Tax Court · 1958
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