Legal Opinion
Stanley B. Rose, and June Rose, Husband and Wife v. United States
Court of Appeals for the Ninth Circuit
Decided March 12, 1981No. 79-4012PublishedCited by 8 opinions
1Opinion of the Court
CHOY, Circuit Judge:
This is an appeal from a summary judgment of the United States District Court dismissing appellants’ suit for a refund of income taxes allegedly overpaid for 1969. The issue presented is whether the district court was correct in finding that it is not necessary for the Government to prove a tax-avoidance motive in order to treat as a corporate reorganization under § 368(a)(1)(D) of the Internal Revenue Code of 1954 a transaction that taxpayers have characterized as a liquidation. We agree with the district court and affirm the judgment.
1. Facts
Appellants Stanley and June…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Heiniger v. City of PhoenixCourt of Appeals for the Ninth Circuit · 1980
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
- Lessinger v. CommissionerUnited States Tax Court · 1985
- Burns v. CommissionerUnited States Tax Court · 1982
- Warsaw Photographic Associates, Inc. v. CommissionerUnited States Tax Court · 1985
- Burns v. CommissionerUnited States Tax Court · 1982
3 more not listed; retrieve them via the Exa API.