Legal Opinion
Thomas Take and Janice Take v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided November 13, 1986No. 85-7614PublishedCited by 31 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
Thomas Take, and his wife Janice, appeal from the Tax Court’s decision that payments received by Take in 1979 and 1980 were not excludable from income on their joint tax returns as “amounts received under [a] workmen’s compensation act[].” I.R.C. § 104(a)(1) (1982).
Take was employed for about ten years as a fire fighter with the municipality of Anchorage, Alaska. Before that, he served as a volunteer fire fighter in and near Anchorage. Take was involved in fighting thousands of fires. On one occasion, he was on a fire line for seventy-two hours. He was twice overcome by…
2Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Commissioner v. BilderSupreme Court of the United States · 1962
- Haar v. CommissionerUnited States Tax Court · 1982
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- Take v. CommissionerUnited States Tax Court · 1984
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Harbor Bancorp & Subsidiaries Edward J. Keith Elena Keith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
- Givens v. CommissionerUnited States Tax Court · 1988
- Guy F. Atkinson Company of California and Subsidiaries v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Svob v. Bryan (In Re Bryan)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2001
26 more not listed; retrieve them via the Exa API.