Legal Opinion

Robert P. Noli and Delora J. Noli v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided November 14, 1988No. 87-7466PublishedCited by 98 opinions

1Opinion of the Court

TROTT, Circuit Judge:

Robert P. and Delora J. Noli appeal from a decision of the United States Tax Court dismissing their petition for redetermination of deficiencies in their income tax for the tax years 1974 through 1978. Petitioners raise a number of issues, both procedural and substantive in nature. We affirm.

I

In the mid-1960’s, petitioner Robert Noli established a chiropractic practice in Merced, California. With the assistance of his wife, the practice was operated as a sole proprietorship until late 1973. In September or October of 1973, Robert Noli, aided by a tax return preparer,…

2Cases cited17 opinions

  1. Bankers Trust Co. v. MallisSupreme Court of the United States · 1978
  2. United States v. Richard R. SiblaCourt of Appeals for the Ninth Circuit · 1980
  3. In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
  4. In the Matter of Combined Metals Reduction Company, Debtor (Ten Cases). Irving Bennett v. Paul Gemmill, Trustee, (Four Cases). Irving Bennett v. W. Lamonte Robison, Trustee, (Four Cases). Irving Bennett v. Paul Gemmill, Trustee, Jeremiah Milbank, and Milbank & Co., Irving Bennett, Entrada Industries, Inc. (Wasatch Chemical Division), Charles A. Steen, Individually, Charles A. Steen, as Custodian for His Sons and Heirs, and Charles A. Steen on Behalf of the Steen Foundation v. Paul Gemmill, TrusteeCourt of Appeals for the Ninth Circuit · 1977
  5. In Re Roberts Farms, Inc.Court of Appeals for the Ninth Circuit · 1981

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3Cited by98 opinions

  1. United States v. HollandCourt of Appeals for the Ninth Circuit · 2008
  2. In Re Robert Gruntz, Debtor. Robert Gruntz v. Opinion County of Los Angeles Los Angeles District AttorneyCourt of Appeals for the Ninth Circuit · 2000
  3. IBT International, Inc. v. Northern (In Re International Administrative Services, Inc.)Court of Appeals for the Eleventh Circuit · 2005
  4. Ignacio Alberto ORTIZ, Petitioner-Appellant, v. Terry STEWART, Respondent-AppelleeCourt of Appeals for the Ninth Circuit · 1998
  5. Silivanch v. Celebrity Cruises, Inc.Court of Appeals for the Second Circuit · 2003

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