HUNSAKER v. C. I. R. SERVICE

Nos. 76-1349, 76-1842.

615 F.2d 1253 (1980)

Richard C. HUNSAKER and Virginia A. Hunsaker, Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee. Richard C. HUNSAKER and Virginia A. Hunsaker, Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

April 1, 1980.


Attorney(s) appearing for the Case

Charles D. Cummings (argued), Los Angeles, Cal., for appellants.

Francis J. Gould (argued), Dept. of Justice-Washington, D.C., for Commissioner of I.R.S.; Scott B. Crampton, Asst. Atty. Gen., Washington, D.C., on brief.

Before GOODWIN, WALLACE and FARRIS, Circuit Judges.


GOODWIN, Circuit Judge:

Richard C. and Virginia A.1 Hunsaker, taxpayers, appeal a Tax Court judgment upholding in substance the Commissioner's claim of deficiencies for 1968, 1969 and 1970. At issue is the correct treatment of deductions for bad debts during the respective years. The Commissioner cross-appeals from the court's separate decision that payments made by Richard as guarantor on performance...

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