Legal Opinion
William Whitney and Barbara Whitney v. United States
Court of Appeals for the Ninth Circuit
Decided September 1, 1987No. 85-2387PublishedCited by 16 opinions
1Opinion of the Court
J. BLAINE ANDERSON, Circuit Judge:
William and Barbara Whitney (Whitneys) are farmers in the Salinas Valley of Monterey County, California. In this regard they lease farm land from other landowners and produce crops from it. In 1975 the Whitneys sold a portion of their farming operation to Melvin and Neil Bassetti (Bassettis). A partnership was formed to purchase the farming operation. Melvin and Neil Bassetti each held a forty-nine percent interest in the partnership while the Whitneys held a two percent interest. The Bassettis paid for the farm by a $1,124,876.00 promissory note. The…
2Cases cited12 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Flynn, M. Rutledge v. United States of America by and Through Eggers, Roscoe Commissioner of Internal Revenue. Appeal of M. Rutledge FlynnCourt of Appeals for the Third Circuit · 1986
- Arch Engineering Company, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Shafmaster v. United StatesCourt of Appeals for the First Circuit · 2013
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- Trust Services of America, Inc. Toni Brotman Wald v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
11 more not listed; retrieve them via the Exa API.