Legal Opinion
Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided September 2, 1994No. 93-70101PublishedCited by 30 opinions
1Opinion of the Court
FARRIS, Circuit Judge:
Taxpayers Alexander Shokai, Inc., Edward Alexander and Estelle Alexander appeal the decision of the tax court denying them a redetermination of approximately $2 million in back taxes and penalties asserted by the Commissioner. The tax court had jurisdiction under 26 U.S.C. §§ 6213, 6214 and 7442. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.
I. Facts
In the 1960’s, Gosen Co., Ltd., a Japanese manufacturer of tennis strings, granted Edward Alexander the right to sell its string as a wholesaler in the United States. The business began in the home of Mr.…
2Cases cited23 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Healy v. CommissionerSupreme Court of the United States · 1953
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
18 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- William Ludwig v. Michael AstrueCourt of Appeals for the Ninth Circuit · 2012
- United States v. Emerson SeschillieCourt of Appeals for the Ninth Circuit · 2002
- United States v. Randolph GeorgeCourt of Appeals for the Ninth Circuit · 2005
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Kelley v. CommissionerCourt of Appeals for the Ninth Circuit · 1995
25 more not listed; retrieve them via the Exa API.