1. Home
  2. Browse Decisions
  3. F.2d
  4. 654 F.2d
  5. 654 F.2d 604 (1981)
 

TITLE INS. AND TRUST CO. v. UNITED STATES

No. 79-3579.

654 F.2d 604 (1981)

TITLE INSURANCE AND TRUST COMPANY, Dean Stevning and Ann Branstetter, in their capacity as executors of the estate of Charlotte B. Stevning, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 27, 1981.

Attorney(s) appearing for the Case

Robert B. Swortwood, Thompson & Colegate, Riverside, Cal., for plaintiffs-appellants.

James Miller, Dept. of Justice, Washington, D. C., argued, for defendant-appellee; Gilbert E. Andrews, Washington, D. C., on brief.

Before TANG and BOOCHEVER, Circuit Judges, and TANNER, District Judge.

PER CURIAM:

The appellants in this case represent the estate of Charlotte B. Stevning, who originally brought suit requesting a refund of $6,909 for the 1975 tax year. Ms. Stevning's claim was based on her calculation of tax under the income averaging provisions of the Internal Revenue Code, I.R.C. §§ 1301-1305. Her contention was that Treasury Regulation § 1.1302-2(b) (1966), which states that base period income may not be less than zero, impermissibly...

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