Legal Opinion
Chem Aero, Inc., a California Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided December 7, 1982No. 81-5900PublishedCited by 16 opinions
1Opinion of the Court
FERGUSON, Circuit Judge:
The government appeals the district court’s judgment granting a tax refund to the plaintiff taxpayer, Chem Aero, Inc.
A sales agent for Chem Aero brought a state court action against the corporation for unpaid commissions, and in 1974 was awarded a judgment in the amount of $54,-082. In order to appeal, the losing party in an action of this kind is required by state law to post a bond for one and one-half times the amount of the award. Chem Aero posted such a bond in the amount of $80,900. 1
The bond was issued by Highlands Insurance Company (“Highlands”) and…
2Cases cited2 opinions
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Poirier & McLane Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
3Cited by16 opinions
- Marshall M. Chernin Ida Raye Chernin, Cross-Appellants/appellees v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1998
- Maxus Energy Corporation and Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Consolidated Freightways, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1983
- Willamette Indus. v. CommissionerUnited States Tax Court · 1989
- Concord Instruments Corp. v. CommissionerUnited States Tax Court · 1994
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