U.S. Court of Appeals for the Ninth Circuit, 1964

Ted F. Merrill and Elizabeth H. Merrill v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided October 27, 1964 · Hamlin, Merrill, Duniway

336 F.2d 771 (Federal Reporter, Second Series)

Counsel

Willard D. Horwich, Beverly Hills, Cal., for petitioners., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Fred R. Becker, Michael Smith, Dept, of Justice, Washington, D. C., for respondent.

Cases that cite this one

31 later published cases cite this decision. The 25 that cite it most often are listed here.

Major Realty Corp. v. Commissioner (United States Tax Court 1981)
Musgrave v. Commissioner (United States Tax Court 2000)
Derr v. Commissioner (United States Tax Court 1981)
Fasken v. Commissioner (United States Tax Court 1979)
Kindschi v. Commissioner (United States Tax Court 1979)
Penn-Dixie Steel Corp. v. Commissioner (United States Tax Court 1978)
Morrison v. United States (District Court, N.D. Ohio 1977)
Lisle v. Commissioner (United States Tax Court 1976)
Estate of Franklin v. Commissioner (United States Tax Court 1975)
Van De Steeg v. Commissioner (United States Tax Court 1973)
J. C. Bradford and Eleanor A. Bradford v. The United States (Court of Claims 1971)
Russell Shappy, Jr. & Linda B. Shappy (United States Tax Court 2024)
Russell Shappy, Jr. & Linda B. Shappy (United States Tax Court 2023)
Chevy Frankel v. Commissioner (United States Tax Court 2018)
ESTATE OF H.A. TRUE v. COMMISSIONER (United States Tax Court 2001)
Blanton v. Commissioner (United States Tax Court 1998)
Goldberg v. Commissioner (United States Tax Court 1997)
Spyglass Partners v. Commissioner (United States Tax Court 1995)
Ryan v. Commissioner (United States Tax Court 1995)
Belden v. Commissioner (United States Tax Court 1995)
Olson v. Commissioner (United States Tax Court 1991)
Thornton v. Commissioner (United States Tax Court 1989)
Bryce's Mountain Resort, Inc. v. Commissioner (United States Tax Court 1985)
Webber v. Commissioner (United States Tax Court 1983)
Estate of Knudsen v. Commissioner (United States Tax Court 1980)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is a petition to review a decision of the Tax Court of the United States. The findings of fact and the opinion of the Tax Court are reported at 40 T.C. 66. Petitioners make two contentions (1) That the findings of the Tax Court are erroneous, and (2) that the Tax Court misapplied the law. We have carefully reviewed the record, the findings of the Tax Court, and its opinion. We conclude that the findings are fully supported by the evidence and are not clearly erroneous, and that the Tax Court’s disposition of the legal questions involved is correct. We therefore affirm on the basis of the opinion of the Tax Court.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.