1. Home
  2. Browse Decisions
  3. F.2d
  4. 583 F.2d
  5. 583 F.2d 443 (1978)
 

McMANUS v. C. I. R.

Nos. 76-1527, 76-1528, 76-1531, 76-1532, 76-1760 and 76-1761.

583 F.2d 443 (1978)

Thomas K. McMANUS and Margaret F. McManus, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of John C. GUTLEBEN, Deceased, United California Bank, Executor, and Vera B. Gutleben, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Eleanor and Nelson CHICK, Deceased, Nelse Chick Siler, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

October 4, 1978.

Attorney(s) appearing for the Case

Paul E. Anderson (argued), San Francisco, Cal., for petitioners-appellants.

Gilbert S. Rothenberg (argued), of Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CARTER, Circuit Judge, KUNZIG, Judge, and TANG, Circuit Judge.

TANG, Circuit Judge:

The taxpayers1 appeal from a decision of the tax court, published at 65 T.C. 197 (1975), upholding the Commissioner's assessment of additional income taxes. We affirm.

Most of the facts were stipulated. The taxpayers were long-time associates in two construction companies. In 1954, they purchased a tract of land in Oakland, California. The tract was subdivided, and streets and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases