Legal Opinion
Timms v. United States
Court of Appeals for the Ninth Circuit
Decided June 4, 1982No. 80-5726PublishedCited by 9 opinions
1Opinion of the Court
REINHARDT, Circuit Judge.
Plaintiff taxpayers entered into a settlement agreement with the Government with respect to contested employment taxes. A provision of the settlement agreement, which the taxpayers argue entitles them to a refund of all taxes paid pursuant to the agreement, is disputed. On cross motions for summary judgment, the district court adopted the taxpayers’ interpretation of the agreement and ordered a refund. The Government appealed. We reverse.
The facts are undisputed. Between 1970 and 1976 the taxpayers, related entities and an individual that market gasoline, classified…
2Cases cited2 opinions
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- United States v. Bernard Feinberg, Administrator of the Estate of Joseph Saladoff, DeceasedCourt of Appeals for the Third Circuit · 1967
3Cited by9 opinions
- United States v. John Joseph Vaccaro, and Rochelle Bell, Doing Business as Bell Bail Bonds, Real Party in Interest-AppellantCourt of Appeals for the Ninth Circuit · 1995
- Dutton v. Comm'rUnited States Tax Court · 2004
- Clapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Waller v. United StatesDistrict Court, E.D. California · 1991
- Timms v. United StatesCourt of Appeals for the Ninth Circuit · 1982
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