U.S. Court of Appeals for the Ninth Circuit, 1976

Gordon J. Harmston and Alice C. Harmston v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided January 23, 1976 · Per Curiam

528 F.2d 55 (Federal Reporter, Second Series)

Counsel

William P. Irwin, of Irwin & Thuesen, Fresno, Cal., for petitioners-appellants., Richard M. Roberts, Acting Asst. Atty. Gen., Gary R. Allen, John G. Manning, Gilbert T. Andrews, Attys., Tax Div., U., S. Dept, of Justice, Washington, D. C., for respondent-appellee.

Cases that cite this one

24 later published cases cite this decision.

Saghafi v. Commissioner (United States Tax Court 1994)
ADVO, Inc. & Subsidiaries v. Commissioner (United States Tax Court 2013)
AMDAHL CORP. v. COMMISSIONER (United States Tax Court 1997)
Gula v. Commissioner (United States Tax Court 1989)
Rothstein v. Commissioner (United States Tax Court 1988)
Cherin v. Commissioner (United States Tax Court 1987)
Perry v. Commissioner (United States Tax Court 1976)
Advo, Inc. & Subsidiaries v. Commissioner (United States Tax Court 2013)
Goldberg v. Commissioner (United States Tax Court 1997)
Amdahl Corporation and Consolidated Subsidiaries v. Commissioner (United States Tax Court 1997)
Anagnoston v. Comm'r (United States Tax Court 1994)
Duhon v. Commissioner (United States Tax Court 1991)
A. Ross Winans Grantor Trust v. Commissioner (United States Tax Court 1989)
Prompt Foods Corp. v. Commissioner (United States Tax Court 1988)
Mennella v. Commissioner (United States Tax Court 1985)
Gilmartin v. Commissioner (United States Tax Court 1984)
Stokes v. Commissioner (United States Tax Court 1983)
Hart Schaffner & Marx & Subsidiaries v. Commissioner (United States Tax Court 1982)
Major Realty Corp. v. Commissioner (United States Tax Court 1981)
Calbom v. Commissioner (United States Tax Court 1981)
Bear v. Commissioner (United States Tax Court 1979)
CASHION, INC. v. COMMISSIONER (United States Tax Court 1978)
Bentley v. Commissioner (United States Tax Court 1978)
Adshead v. Commissioner (United States Tax Court 1976)

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

OPINION

Before KOELSCH and HUFSTEDLER, Circuit Judges, and JAMESON, * District Judge.

PER CURIAM:

The matter is here on petition of Gordon J. Harmston and Alice C. Harmston, his wife, to review a decision of the United States Tax Court sustaining the Commissioner’s determination of deficiencies in petitioners’ income taxes for the calendar years 1967, 1968 and 1969. The Tax Court opinion is reported in 61 T. C. 216 (1973).

The deficiencies stemmed from the Commissioner’s conclusion that portions of the amounts paid by petitioners as vendees under separate but essentially similar contracts for the purchase of two orange groves, although characterized in the contracts as being for the vendor’s management and care of the groves, in fact constituted nondeductible capital investment and hence were not deductible from petitioners’ gross income.

Having thoroughly examined the matter, we hold that the conclusion of the Tax Court was correct, and we affirm on the basis of its opinion.

It is so ordered.

The Honorable William J. Jameson, United States District Judge for the District of Montana, sitting by designation.

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