U.S. Court of Appeals for the Ninth Circuit, 1991

Hoffman v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided July 2, 1991

936 F.2d 577 (Federal Reporter, Second Series)

Cases that cite this one

4 later published cases cite this decision.

Matthew D. Hutcheson & Annette Hutcheson (United States Tax Court 2025)
In re: Estate of Anne F. Threefoot, Anne W. Miller v. United States (Tenn. Ct. App. 2006)
Taylor v. Bush (In re Taylor & Associates, L.P.) (District Court, E.D. Tennessee 1997)
Sproul v. Commissioner (United States Tax Court 1995)

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

936 F.2d 577

Unpublished Disposition

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

Robert James HOFFMAN and Alma Jean Hoffman, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee,

No. 90-70277.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted June 6, 1991.
Decided July 2, 1991.

Before FLETCHER and CANBY, Circuit Judges, and McNICHOLS,* District Judge.

MEMORANDUM**

The judgment of the Tax Court is affirmed for the reasons set forth in that court's July 31, 1989 memorandum opinion (57 TCM 1150 (1989)).

AFFIRMED.

Robert J. McNichols, Senior District Judge, Eastern District of Washington, sitting by designation

This disposition is not appropriate for publication and may not be cited to or by the courts of this Circuit except as provided by Ninth Circuit Rule 36-3

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