Legal Opinion
Russell Redhouse, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 20, 1984No. 83-7440PublishedCited by 83 opinions
1Opinion of the Court
ALARCON, Circuit Judge:
Russell Redhouse Jr. (Redhouse or taxpayer), a limited partner in Tennessee Coal Resources, Ltd. (TCR), filed a petition in the United States Tax Court seeking rede-termination of deficiencies in his federal income tax for the 1976 taxable year. The Tax Court consolidated Redhouse’s case with those of other TCR partners and sustained the Commissioner’s determination of deficiencies. Wendland v. Commissioner, 79 T.C. 355 (1983). Redhouse, a California resident, here appeals the decision entered against him pursuant to I.R.C. § 7482. The other partners, all Florida…
2Cases cited14 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. SullivanSupreme Court of the United States · 1927
- Dixon v. United StatesSupreme Court of the United States · 1965
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- Capek v. CommissionerUnited States Tax Court · 1986
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Pagel, Inc. v. CommissionerUnited States Tax Court · 1988
- United States v. James G. Mallas Robert v. Jones, Jr., (Two Cases)Court of Appeals for the Fourth Circuit · 1985
- Gehl Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
78 more not listed; retrieve them via the Exa API.