Legal Opinion
Davis v. United States
Court of Appeals for the Ninth Circuit
Decided January 2, 1979No. 76-3433PublishedCited by 9 opinions
1Opinion of the Court
WALLACE, Circuit Judge: '
The government appeals the district court’s judgment granting relief under the nonrecognition provisions of section 1033 of the Internal Revenue Code of 1954 and awarding an income tax refund. Although we rest our decision on a ground different from that relied upon by the district court, we affirm the judgment.
I
The trustees of the estate of James Campbell (taxpayer) have been in the business of leasing trust owned land since 1901. Taxpayer’s holdings included both industrial property being developed for lease, and improved agricultural land leased for sugar cane…
2Cases cited14 opinions
- Jaffke v. DunhamSupreme Court of the United States · 1957
- Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- M. O. S. Corporation v. John I. Haas Co., Inc.Court of Appeals for the Ninth Circuit · 1967
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Wheeler v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Thos. P. Gonzalez Corporation v. Consejo Nacional De Produccion De Costa Rica, and Sergio Quiros MarotoCourt of Appeals for the Ninth Circuit · 1980
- Salmeron v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Glaxo, Inc. And Glaxo Group Limited v. Torpharm, Inc., Apotex Usa, Inc. And Apotex, Inc.Court of Appeals for the Federal Circuit · 1998
- Marx E. Angle v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Warren Bloom v. General Truck Drivers, Office, Food & Warehouse Union, Local 952Court of Appeals for the Ninth Circuit · 1986
4 more not listed; retrieve them via the Exa API.