1. Home
  2. Browse Decisions
  3. F.2d
  4. 992 F.2d
  5. 992 F.2d 929 (1993)
 

MURPHY v. U.S.

No. 91-56507.

992 F.2d 929 (1993)

Charles L. MURPHY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 4, 1993.

Attorney(s) appearing for the Case

Charles L. Murphy, pro se.

Gary R. Allen, Chief, Appellate Section Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

Darwin Thomas, Tax Div., Office of the U.S. Atty., Los Angeles, CA, for defendant-appellee.

Before: WALLACE, Chief Judge, O'SCANNLAIN, and FERNANDEZ, Circuit Judges.

FERNANDEZ, Circuit Judge:

Charles L. Murphy appeals the district court's summary judgment in his action challenging the constitutionality of 26 U.S.C. § 1256. Murphy contends that Congress exceeded its authority by taxing "unrealized" gains. We have jurisdiction under 28 U.S.C. § 1291 and affirm.

BACKGROUND

During 1987, Murphy was an investor in commodity futures contracts. The parties stipulated and the district court found that all of...

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