Legal Opinion
Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States
Court of Appeals for the Ninth Circuit
Decided November 23, 1979No. 77-2026, 78-2036PublishedCited by 59 opinions
1Opinion of the Court
WALLACE, Circuit Judge:
Two groups of taxpayers appeal from two sets of unfavorable judgments, one entered by the Tax Court and one entered by the district court. The appellants in No. 77-2026 are taxpayers whose fifty-two cases were consolidated for trial in the Tax Court. The Tax Court’s opinion, Coombs v. Commissioner, is reported at 67 T.C. 426 (1976). The appellants in No. 78-2036 are taxpayers whose fifteen cases were consolidated for trial in the District of Nevada. The district court’s opinion, Cox v. United States, is reported at 78-2 U.S.T.C. (CCH) H 9572 (D.Nev.1978). Because the…
2Cases cited27 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Commissioner v. KowalskiSupreme Court of the United States · 1977
22 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Curphey v. CommissionerUnited States Tax Court · 1980
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
54 more not listed; retrieve them via the Exa API.