1. Home
  2. Browse Decisions
  3. F.2d
  4. 827 F.2d
  5. 827 F.2d 1409 (1987)
 

HARDMAN v. U.S.

Nos. 86-5979, 86-5980.

827 F.2d 1409 (1987)

Rudolph A. HARDMAN, Frances N. Hardman and Hardman, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 18, 1987.

Attorney(s) appearing for the Case

Law Offices of Roger A. Saevig, Roger A. Saevig and Marc J. Jennings, Irvine, Cal., for plaintiffs-appellants.

Deborah Mybe, Washington, D.C., for defendant-appellee.

Before BROWNING, Chief Judge, TANG and REINHARDT, Circuit Judges.

TANG, Circuit Judge:

Rudolph A. and Frances N. Hardman and Hardman, Inc. appeal district court decisions upholding tax deficiencies assessed by the Internal Revenue Service. The taxpayers characterized a $109,568 payment by Hardman, Inc. as part consideration for the purchase of property from Mrs. Hardman. The Hardmans treated the payment as capital gain and Hardman, Inc. added the payment to its basis in the property. The IRS characterized the payment as a dividend...

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