Legal Opinion
David M. Kelley David M. Kelley, Estate of Nancy I. Kelley, Deceased v. Commissioner Internal Revenue Service, David M. Kelley Mary L. Kelley v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 23, 1995No. 94-70113PublishedCited by 5 opinions
1Opinion of the Court
45 F.3d 348
75 A.F.T.R.2d 95-758, 95-1 USTC P 50,062
David M. KELLEY; David M. Kelley, Executor; Estate of
Nancy I. Kelley, Deceased, Petitioners-Appellants,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
David M. KELLEY; Mary L. Kelley, Petitioners-Appellants,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
Nos. 93-70867, 94-70113.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Dec. 8, 1994.
Decided Jan. 23, 1995.
Arthur H. Boelter, Boelter & Gale, Seattle, WA, for petitioners-appellants.
Bridgett M. Rowan and Marion E.M. Erickson, Tax Div., U.S. Dept. of…
2Cases cited23 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Commissioner v. McCoySupreme Court of the United States · 1987
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Woods v. CommissionerUnited States Tax Court · 1989
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Richard W. Kochansky v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Wells v. CommissionerCourt of Appeals for the Ninth Circuit · 2004
- Condor International, Inc. v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Condor International, Inc., N.K.A. Applied Resources, Inc. v. Commissioner Internal Revenue Service, Condor International, Inc., N.K.A. Applied Resources, Inc. James E. Welsh Nancy S. Welsh, Petitioners-Appellants/cross-Appellees v. Commissioner Internal Revenue Service, Respondent-Appellee/cross-AppellantCourt of Appeals for the Ninth Circuit · 1996
- Pizzuto v. TewaltDistrict Court, D. Idaho · 2024