U.S. Court of Appeals for the Ninth Circuit, 1970

John Robinson v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided March 30, 1970 · Tuttle, Barnes, Kil-Kenny

422 F.2d 873 (Federal Reporter, Second Series)

Counsel

Willard D. Horwich, Beverly Hills, Cal., for appellant., Johnnie M. Walters, Asst. Atty. Gen., Dept of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for appellee.

Cases that cite this one

24 later published cases cite this decision.

Finney v. Commissioner (United States Tax Court 1980)
Smith v. Commissioner (United States Tax Court 1976)
Rutz v. Commissioner (United States Tax Court 1976)
Volwiler v. Commissioner (United States Tax Court 1971)
Bane v. Commissioner (United States Tax Court 1971)
Torres v. Commissioner (United States Tax Court 1998)
Girgis v. Commissioner (United States Tax Court 1987)
Porter v. Commissioner (United States Tax Court 1986)
Fitzgerald v. Commissioner (United States Tax Court 1985)
Bloom v. Commissioner (United States Tax Court 1984)
Moran v. Commissioner (United States Tax Court 1981)
M. J. Laputka & Sons, Inc. v. Commissioner (United States Tax Court 1981)
Masterson v. Commissioner (United States Tax Court 1981)
Buckner v. Commissioner (United States Tax Court 1981)
I. S. C., Inc. v. Commissioner (United States Tax Court 1978)
Ward v. Commissioner (United States Tax Court 1978)
McKinley v. Commissioner (United States Tax Court 1978)
Ball v. Commissioner (United States Tax Court 1978)
Schafer v. Commissioner (United States Tax Court 1976)
Estate of Fleming v. Commissioner (United States Tax Court 1974)
Rose v. Commissioner (United States Tax Court 1973)
Frank F. And Romana M. Paal v. Commissioner of Internal Revenue (9th Cir. 1971)
Arditto v. Commissioner (United States Tax Court 1971)
Havas v. Commissioner (United States Tax Court 1970)

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 appeal presents issues that are largely factual. We affirm the decision of the Tax Court generally (51 T.C. 520) subject to the next paragraph below. As to the validity of Treasury Regulation 1.274-5(c) (2), see Sanford v. Commissioner, 412 F.2d 201, 202 (2d Cir. 1969), cert. denied, 396 U.S. 841, 90 S.Ct. 104, 24 L.Ed.2d 92.

The decision of the Tax Court is vacated and the matter is remanded to it solely for a recomputation of appellant’s deficiency in view of appellee’s concession (Appellee’s Brief, p. 35, n. 14) that certain expenses were inadvertently overlooked in computing appellant’s household expenses for the years 1961 and 1962.

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